MTD for Income Tax Deadlines & Thresholds: 2026, 2027 & 2028
Every Making Tax Digital for Income Tax date and threshold in one place: who joins when, the £50k/£30k/£20k phases, quarterly update deadlines, and the final declaration cut-off.
The short answer
MTD for Income Tax is phased in by income: from 6 April 2026 for gross qualifying income over £50,000, from 6 April 2027 for over £30,000, and from 6 April 2028 for over £20,000. Once in, you file four quarterly updates a year (standard deadlines 7 August, 7 November, 7 February and 7 May) plus a final declaration by 31 January after the tax year ends.
Making Tax Digital for Income Tax has a lot of dates attached to it. Here's the complete calendar — thresholds, quarterly deadlines and the year-end cut-off — in one place.
The phased thresholds
MTD for Income Tax doesn't arrive for everyone at once. It's phased in by the level of your gross qualifying income (your combined self-employment and property turnover, before expenses):
| Mandation date | Gross qualifying income over | Based on your return for |
|---|---|---|
| 6 April 2026 | £50,000 | 2024/25 |
| 6 April 2027 | £30,000 | 2025/26 |
| 6 April 2028 | £20,000 | 2026/27 |
Key points:
- "Gross" is turnover, not profit. If you're a CIS subcontractor, it's your income before the 20% deduction, not what lands in your bank.
- It's your combined self-employment and property income that's tested.
- HMRC looks at the tax return two years before each phase to decide who's in — so your 2024/25 figures determine April 2026.
The quarterly update deadlines
Once you're in, you file four quarterly updates a year. Each is due about one month and one week after the quarter ends.
Standard quarters (the default)
| Quarter | Covers | Deadline |
|---|---|---|
| Q1 | 6 Apr – 5 Jul | 7 August |
| Q2 | 6 Jul – 5 Oct | 7 November |
| Q3 | 6 Oct – 5 Jan | 7 February |
| Q4 | 6 Jan – 5 Apr | 7 May |
Calendar quarters (optional election)
You can choose to align quarters to calendar month-ends instead (1 Apr – 30 Jun, and so on). The submission deadlines stay in the same months (7 Aug, 7 Nov, 7 Feb, 7 May). Many people prefer this because it matches how their bank statements and bookkeeping already fall.
Remember quarterly updates are cumulative — each one is a year-to-date total, not just that quarter in isolation. If you correct an earlier figure, the next quarter's cumulative number carries the correction forward.
The final declaration deadline
After the tax year ends, you make a final declaration — the submission that replaces the old SA100. It's due by:
31 January following the end of the tax year.
So for the 2026/27 tax year (the first mandatory year), the final declaration is due by 31 January 2028. That's the same familiar deadline as Self Assessment — and the same date your tax payment is due.
Payment dates haven't changed
MTD is about reporting, not payment timing. You still pay:
- 31 January — balancing payment for the year, plus (if applicable) your first payment on account.
- 31 July — second payment on account.
A worked timeline for 2026/27
If you're in the first wave, your first full MTD year looks like this:
| Date | What's due |
|---|---|
| 6 Apr 2026 | 2026/27 tax year (and MTD) begins |
| 7 Aug 2026 | Q1 quarterly update |
| 7 Nov 2026 | Q2 quarterly update |
| 7 Feb 2027 | Q3 quarterly update |
| 7 May 2027 | Q4 quarterly update |
| 31 Jan 2028 | Final declaration + tax payment |
Don't rely on memory — check your obligations
HMRC holds the definitive list of what you owe and when, per business. Good MTD software pulls your obligations directly from HMRC so you can see exactly which periods are open and which are fulfilled, rather than counting weeks yourself.
ThisQuarter shows your live HMRC obligations per client and per business — quarterly due dates and fulfilment status — so nothing slips through the cracks. See how it works.
The bottom line
Diarise four dates a year plus 31 January, know which threshold applies to you, and check your obligations in software rather than from memory. Get those right and MTD's calendar becomes routine.
Frequently asked questions
What is the income threshold for MTD for Income Tax?
£50,000 of gross qualifying income from 6 April 2026, then £30,000 from April 2027 and £20,000 from April 2028. 'Gross qualifying income' is your combined self-employment and property turnover before expenses.
What are the quarterly update deadlines?
For standard quarters they are 7 August, 7 November, 7 February and 7 May — roughly one month and a week after each quarter ends. If you elect for calendar quarters (ending on month-ends) the periods shift slightly but the deadlines stay in the same months.
When is the MTD final declaration due?
By 31 January following the end of the tax year — the same date as the old Self Assessment deadline. For the 2026/27 tax year, the final declaration is due by 31 January 2028.
Which tax return decides if I'm in scope for April 2026?
HMRC uses your 2024/25 Self Assessment return to check whether your gross qualifying income was over £50,000. If it was, you're in the first wave from 6 April 2026.
What if my income drops below the threshold later?
There are rules that can take you back out of MTD if your qualifying income falls below the threshold for a period, but you generally need to stay compliant until HMRC confirms you can leave. Don't assume you're out — check your obligations.
Related reading
Who Is Exempt from Making Tax Digital for Income Tax?
Who doesn't have to follow MTD for Income Tax: income below the threshold, digitally excluded people, and specific groups HMRC has exempted or deferred — plus how to apply for an exemption.
What Is Making Tax Digital for Income Tax? A Guide (2026)
Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) explained simply: who it affects, what changes, when it starts, and what you actually have to do — quarterly updates, digital records and the final declaration.
The Final Declaration: How MTD Replaces the SA100 Tax Return
What the Making Tax Digital final declaration is, how it replaces the old SA100 Self Assessment return, what income you add at year-end, and the crystallisation step that finalises your tax.