When Do I Need to Start MTD? Key Dates for 2026-27
One of the most common questions about Making Tax Digital is simply: when does it start? The answer is not as straightforward as you might hope, because it depends on how much you earn. But the dates themselves are clear and fixed.
This article gives you every date you need to know for MTD for Income Tax in 2026 and 2027 — from when you are first affected to every quarterly submission deadline.
The Two Key Start Dates
April 2026: The First Group
From 6 April 2026, MTD for Income Tax is mandatory for self-employed individuals and landlords with gross qualifying income above £50,000.
If your total self-employment and/or property income exceeded £50,000 in the 2024-25 tax year, you are in this first group. You must keep digital records and submit quarterly updates from the start of the 2026-27 tax year.
This date has passed. If you are in this group and not yet set up, you need to act immediately.
April 2027: The Second Group
From 6 April 2027, the income threshold drops to £30,000. Self-employed individuals and landlords with gross qualifying income between £30,000 and £50,000 will be brought into the scheme.
If you are in this group, you have until April 2027 to prepare — but getting started early is strongly recommended. Setting up your software and building the habit of regular record keeping now means you will be ready when the mandate kicks in.
The Full 2026-27 Timeline
Here is every important date for the first year of MTD for Income Tax (the 2026-27 tax year):
| Date | What Happens |
|---|---|
| 6 April 2026 | MTD for Income Tax begins for £50,000+ earners. Start keeping digital records. |
| 5 July 2026 | End of Quarter 1 (6 April – 5 July) |
| 7 August 2026 | Deadline: Q1 quarterly update submission |
| 5 October 2026 | End of Quarter 2 (6 July – 5 October) |
| 7 November 2026 | Deadline: Q2 quarterly update submission |
| 5 January 2027 | End of Quarter 3 (6 October – 5 January) |
| 7 February 2027 | Deadline: Q3 quarterly update submission |
| 5 April 2027 | End of Quarter 4 (6 January – 5 April). End of tax year. |
| 6 April 2027 | MTD for Income Tax begins for £30,000+ earners |
| 7 May 2027 | Deadline: Q4 quarterly update submission |
| 31 January 2028 | Deadline: End of Period Statement and Final Declaration for 2026-27 |
Understanding the Quarterly Deadlines
Each quarterly update must be submitted within one month and two days of the quarter ending. Here is a clearer look at the four quarters:
Quarter 1: 6 April – 5 July 2026
Your first quarter under MTD. Record all business income and expenses from 6 April. Submit your summary by 7 August 2026.
Quarter 2: 6 July – 5 October 2026
Your second quarter. Submit by 7 November 2026.
Quarter 3: 6 October – 5 January 2027
Your third quarter. Submit by 7 February 2027.
Quarter 4: 6 January – 5 April 2027
Your final quarter of the tax year. Submit by 7 May 2027.
For a detailed explanation of what to include in each quarterly update, see our guide on HMRC quarterly reporting.
After the Quarterly Updates: What Comes Next?
Submitting four quarterly updates does not complete your obligations for the year. After the tax year ends on 5 April, you still need to:
End of Period Statement (EOPS)
This finalises your business income for the year. It is your chance to make any adjustments — adding capital allowances, correcting earlier quarters, accounting for year-end items. Think of it as closing your books for the year.
Final Declaration
This replaces your traditional Self Assessment tax return. It brings together all your income sources (self-employment, property, employment, savings, etc.) and confirms your total tax liability for the year.
Both the EOPS and Final Declaration are due by 31 January 2028 for the 2026-27 tax year — the same deadline that applied to Self Assessment returns.
What If You Are in the Second Group (£30,000-£50,000)?
If your qualifying income is between £30,000 and £50,000, your first quarter under MTD begins on 6 April 2027. Your quarterly dates for the 2027-28 tax year will be:
| Date | What Happens |
|---|---|
| 6 April 2027 | Start of MTD for your group |
| 7 August 2027 | Q1 deadline |
| 7 November 2027 | Q2 deadline |
| 7 February 2028 | Q3 deadline |
| 7 May 2028 | Q4 deadline |
| 31 January 2029 | EOPS and Final Declaration deadline |
Even though your mandate does not start until April 2027, you can register and begin using MTD software voluntarily before then. This gives you time to learn the process without the pressure of deadlines.
How Much Time Do You Have to Prepare?
If you are in the £50,000+ group: preparation time is over. MTD is live. If you are not yet set up, you need to register with HMRC, choose software, and start recording your income and expenses immediately. Your first quarterly update is due by 7 August 2026.
If you are in the £30,000-£50,000 group: you have approximately one year. That sounds like plenty of time, but here is a suggested preparation timeline:
| When | What to Do |
|---|---|
| Now (April-June 2026) | Research MTD software options and choose one |
| July-September 2026 | Sign up and set up your software; start recording transactions voluntarily |
| October-December 2026 | Practice a full quarter of record keeping |
| January-March 2027 | Register with HMRC for MTD for ITSA |
| 6 April 2027 | Begin mandatory MTD compliance |
Tax Payment Dates (Unchanged)
MTD changes when and how you report your income, but it does not change when you pay your tax. The payment dates remain the same as under Self Assessment:
- 31 January — balancing payment for the previous tax year, plus first payment on account for the current year
- 31 July — second payment on account for the current year
Quarterly updates are reporting obligations, not payment obligations. You are not paying tax four times a year — you are reporting your income four times a year.
What Happens If You Miss a Date?
HMRC operates a points-based penalty system for late quarterly submissions:
- Each late submission = 1 penalty point
- At 4 penalty points = £200 fine
- Every subsequent late submission after reaching 4 points = another £200 fine
There are separate penalties for late tax payments. The full details are in our guide on MTD penalties for late submission.
Set Up Now and Stop Worrying About Dates
The best way to handle MTD deadlines is to not think about them. If your software is set up and you record your income and expenses as they happen, each quarterly submission becomes a five-minute task. The deadline arrives, you review your summary, click submit, and move on.
ClearMTD is designed for exactly this workflow. Set it up once, keep your records current, and submit when prompted. No calendar anxiety, no last-minute scrambles. Create your free account and get your first quarter started today.
Frequently Asked Questions
Can I submit my quarterly update early?
Yes. You can submit at any time during or after the quarter, as long as it is before the deadline. Submitting early is fine and reduces the risk of forgetting.
What if I registered for Self Assessment but not MTD?
Self Assessment registration and MTD registration are separate. Even if you have been filing Self Assessment returns for years, you must specifically register for MTD for Income Tax through HMRC. Your existing UTR and Government Gateway credentials will be used, but a separate sign-up step is required.
Do the dates change if I use a different accounting period?
For most sole traders and landlords, the quarterly periods are fixed to the tax year (6 April to 5 April). HMRC does allow some flexibility around calendar quarters in limited circumstances, but the standard periods apply to the majority of taxpayers.
What happens after 2027 — will the threshold drop further?
There are currently no confirmed plans to extend MTD for Income Tax below the £30,000 threshold. HMRC has said it will review the position, but nothing is guaranteed. Partnerships are expected to be brought into the scheme at a later date.
I started my business mid-year. When do I start MTD?
If you start self-employment partway through the tax year and your income is expected to exceed the threshold on an annualised basis, you should register for MTD and begin quarterly reporting from your first quarter of trading. If in doubt, register — there is no penalty for being in the scheme unnecessarily.