Question 1

Who is in scope for Making Tax Digital for Income Tax?

Accepted Answer

From April 2026, self-employed individuals and landlords with combined qualifying income over £50,000 must follow MTD for Income Tax. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028.

Question 2

What are the MTD quarterly update deadlines?

Accepted Answer

For the 2026/27 tax year: Q1 deadline is 7 August 2026, Q2 is 7 November 2026, Q3 is 7 February 2027, Q4 is 7 May 2027, and the Final Declaration is due by 31 January 2028.

Question 3

Is there a soft landing period for MTD?

Accepted Answer

Yes. HMRC will not charge penalties for late quarterly updates during the 2026/27 tax year, giving taxpayers time to adjust to the new system.

Am I in scope for Making Tax Digital?

What type of income do you have?