Every MTD date that matters, in one place: the Income Tax rollout, the quarterly update deadlines, the final declaration date and how MTD for VAT fits in. We keep this page current so you always know what is next.
MTD for Income Tax is phased in by qualifying income, the gross total of your self-employment and property income before expenses.
| From | Who comes into scope | Qualifying income | First quarterly update |
|---|---|---|---|
| 6 April 2026 | Sole traders & landlords Live now for the highest earners | Over £50,000 | Due before 7 August 2026 |
| 6 April 2027 | Sole traders & landlords Threshold steps down | Over £30,000 | Due before 7 August 2027 |
| 6 April 2028 | Sole traders & landlords Threshold steps down again | Over £20,000 | Due before 7 August 2028 |
Qualifying income is your gross self-employment and property income added together, before expenses, not your profit. Corporation Tax and partnerships are not in scope yet. Always check your own position with HMRC's official tool at gov.uk.
Once you are in MTD for Income Tax, you send four quarterly updates each tax year. The deadlines are always the 7th of the month following the end of each update period.
| Quarter | Period covered | Update deadline |
|---|---|---|
| Quarter 1 | 6 April to 5 July | 7 August |
| Quarter 2 | 6 July to 5 October | 7 November |
| Quarter 3 | 6 October to 5 January | 7 February |
| Quarter 4 | 6 January to 5 April | 7 May |
You can elect to use calendar quarters (to 30 June, 30 September, 31 December and 31 March) instead. Clear Books handles either, and reminds you before each deadline.
After the tax year ends on 5 April, you submit a final declaration to confirm your figures and any other income. It is due by 31 January, the same deadline the Self Assessment return used to have, and it replaces that return for your self-employment and property income.
MTD for VAT is already live for all VAT-registered businesses. It does not add new dates: you keep filing on your existing VAT return schedule, just through compatible software with digital records.
VAT returns and payments are usually due one calendar month and seven days after the end of each VAT accounting period. Your exact dates depend on your VAT periods, which you can see in your HMRC online account.
Read the MTD for VAT guide for how digital links and filing work.
Keep digital records, file quarterly updates and submit your final declaration, all in one place. Free for sole traders, with no filing paywall.
Clear Books tracks your quarterly periods and nudges you before each deadline, so a busy month never turns into a penalty.
