MTD for Income Tax applies to you
This is one of the possible outcomes of the MTD eligibility checker. For a year-precise calculation that combines self-employment, UK property, and foreign property income, use the year-precise checker.
MTD for Income Tax applies to you
If your 2024-25 qualifying income (gross self-employment plus property, before expenses) was above £50,000, MTD for Income Tax has been live for you since 6 April 2026. You are required to use HMRC-compatible software for digital records and quarterly updates.
Deadline: Live since 6 April 2026
What should you do?
- If you have not yet enrolled, sign up via your HMRC online account immediately
- Use HMRC-recognised MTD-compatible software for all records and submissions
- Submit 4 quarterly updates and your year-end tax return through MTD-compatible software
- If you have missed the first quarterly window, speak to an accountant about catching up before penalty points accrue
Add your first MTD tax year deadlines
Download one .ics file for the quarterly updates and final tax return deadline in tax year 2026-27.
Add 2026-27 deadlines (.ics)Information only. Tax rules change. Verify against HMRC's MTD guidance and consult a qualified UK accountant for personal advice. The full logic behind this result is on the methodology page.
Your readiness checklist
- 1Open a dedicated business or property bank account if you have not already.
- 2Pick HMRC-recognised software from the comparison page.
- 3Sign up for MTD for Income Tax via your HMRC online account.
- 4Add the four quarterly deadlines (7 Aug, 7 Nov, 7 Feb, 7 May) to your calendar.
- 5Run a practice quarter so your first live submission is not also your first attempt.
What this result means
Why MTD for Income Tax applies from April 2026
Sole traders and landlords whose qualifying income was over £50,000 for the 2024-25 tax year are in the first MTD for Income Tax cohort. Qualifying income is the gross figure (before expenses) from self-employment and UK or foreign property combined, as reported on the 2024-25 Self Assessment return. If your total crossed £50,000 there, MTD for Income Tax has been live for you since 6 April 2026.
What you need to have in place
Practically, that means signing up for MTD for Income Tax through your HMRC online account, using HMRC-recognised software for digital records, and sending four quarterly updates plus a final declaration each tax year. The software comparison covers what each tool actually supports today; the deadlines page has the exact dates and a downloadable calendar.
Common edge cases
Multiple businesses or property income sources usually need separate updates, even though the deadlines line up. Foreign property is counted alongside UK property. Partner income, FHL changes, and jointly-owned property each have their own rules — see the qualifying income guide for how HMRC measures the figure.
If you have missed the start
If you have not yet enrolled, do it now and speak to your accountant about catching up for the first quarter. There is a soft-landing period for 2026-27 quarterly updates (no penalty points), but you still need to submit them before you can file your final declaration. See the penalties page for what changes from later tax years.
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