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Making Tax Digital for Income Tax 2026/27 — Who Must File Digitally

Making Tax Digital · 6 April 2026

Making Tax Digital (MTD) for Income Tax does not change how tax is calculated. It changes how self-employed people and landlords report income: digital records, quarterly updates, then a final declaration.

Phase 1 started on 6 April 2026 for combined gross income above £50,000. The threshold drops to £30,000 in April 2027 and £20,000 in April 2028. PAYE employees who only have employment income are not in this mandate.

Quarterly updates are typically due 7 August, 7 November, 7 February and 7 May. The final declaration still aligns with the 31 January Self Assessment deadline.

A spreadsheet alone is not enough unless you use bridging software on HMRC’s recognised list. QuickTaxFiler calculators still give you the tax estimate; filing a Self Assessment return remains a separate, file-ready workflow.

If you are unsure whether you are in scope, add up self-employment turnover and property income (not profit) and compare with the phase threshold for the tax year.

QuickTaxFiler helps you complete Self Assessment and supplementary forms. If you have questions, use chat or email support@quicktaxfiler.co.uk.

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