MTD for Income Tax: What Changes in April 2026
Making Tax Digital for Income Tax
From April 2026, self-employed individuals and landlords with income over £50,000 will be required to keep digital records and submit quarterly updates to HMRC through Making Tax Digital (MTD) compatible software.
Who Is Affected?
- Self-employed individuals with gross income over £50,000
- Landlords with property income over £50,000
- From April 2027: those with income over £30,000
What Changes?
Instead of filing a single Self Assessment return each year, you'll need to:
- Keep digital records using MTD-compatible software
- Send quarterly updates to HMRC (every 3 months)
- Submit an End of Period Statement (replaces the tax return)
- File a Final Declaration confirming your tax position
Key Dates for 2026
| Quarter | Period | Update Due By |
|---|---|---|
| Q1 | 6 Apr - 5 Jul | 7 Aug 2026 |
| Q2 | 6 Jul - 5 Oct | 7 Nov 2026 |
| Q3 | 6 Oct - 5 Jan | 7 Feb 2027 |
| Q4 | 6 Jan - 5 Apr | 7 May 2027 |
How to Prepare
- Choose MTD-compatible software now
- Start keeping digital records before April
- Understand the quarterly reporting schedule
- Talk to your accountant about the transition
Impact on Limited Companies
If you run a limited company, MTD for Corporation Tax is expected to follow in future years. FileMinder will track these deadlines automatically when they become law.
Never miss a filing deadline
FileMinder automatically tracks every UK company compliance deadline for you.
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