The Making Tax Digital (MTD) Timeline

MTD launches in April 2026. You’ll be in scope if:

• You run your own business as a sole trader.
• You earn income from renting out property.
• Your income from self-employment and property rental between 6 April 2024 and 5 April 2025 was above £50k

But, what does that actually mean for the months and years ahead?

Key Milestones

Your journey to digital tax compliance:

6th April 2026

MTD mandatory for sole traders and landlords earning over £50k gross income per year.

• Register for MTD on HMRC or via an accountant
• Have an MTD compliant digital bookkeeping system in place to manage your digital records (income and expenses)

Deadline: 7th August 2026

Submit your first digital quarterly filing for 6th April – 5th July 2026 time period (Q1).

Deadline: 7th November 2026

Submit your second digital quarterly filing for 6th July – 5th October 2026 time period (Q2).

Deadline: 7th February 2027

Prepare your third digital quarterly filing for 6th October 2026 – 5th January 2027 time period (Q3).

Deadline: 31st January 2027

‼️ In year one only. Submit your 2025-26 Self Assessment Tax return.

Deadline: 7th May 2027

Submit your fourth digital quarterly filing for 6th January – 5th April 2027 time period (Q4).

Deadline: 31st January 2028

Submit your 2026-27 Final Declaration, which replaces the Self Assessment tax return.