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Making Tax Digital for Income Tax: 2026/27 quarterly update deadlines

Updated 15 October 2026

Making Tax Digital (MTD) for Income Tax started on 6 April 2026 for sole traders and landlords with qualifying income over £50,000 in 2024/25. It extends to income over £30,000 (based on 2025/26) from April 2027, and over £20,000 (based on 2026/27) from April 2028 (gov.uk).

2026/27 standard update periods

Update coversDeadline
6 April to 5 July 20267 August 2026
6 April to 5 October 20267 November 2026
6 April 2026 to 5 January 20277 February 2027
6 April 2026 to 5 April 20277 May 2027

Each update is cumulative from the start of the tax year, not just the last three months. That means you can correct earlier figures in the next update (gov.uk). If you've chosen calendar update periods, they run 1 April to 30 June, and so on, with the same deadlines.

Can I still use a spreadsheet?

Yes. You keep digital records in a spreadsheet and send updates through HMRC-recognised bridging software. You still file a final return after the tax year ends.

Not in scope yet?

Keeping records quarter by quarter now makes January's Self Assessment much easier, and gets you ready for when the threshold drops.

Estimate only, not tax advice. Figures use 2026/27 gov.uk rates for England, Wales and Northern Ireland. Check with HMRC or a qualified accountant before you file or pay.

Want these figures worked out from your own records? The UK Sole Trader Bookkeeping Spreadsheet (£9, Excel and Google Sheets) does it automatically. Or try the free calculator.

Rates checked on 15 October 2026 against official sources: gov.uk income tax rates · self-employed NI · mileage · trading allowance · MTD.

General information only, not tax, legal or financial advice. Our liability is capped at the price paid, as far as the law allows. Your statutory rights are not affected. See the terms of sale. · All Kept Sheets