MTD for Income Tax Deadline Tracker
Find out when you're in scope for Making Tax Digital and when your quarterly updates are due.
Your details
Combined turnover from self-employment and property letting, before expenses. This is what HMRC checks against the MTD thresholds.
MTD treats self-employment and property income separately, but the threshold combines both.
Enter your annual gross income to see which MTD phase applies to you.
Get your personalised MTD readiness check
We'll email you a summary of your phase, your next deadline, and the key dates over the next 18 months. No spam, ever.
Track this in Katalyst
Katalyst helps UK sole traders and landlords keep MTD-ready records: log income and expenses in seconds, organise receipts, and stay prepared for when you submit. Free to start, no credit card required.
What is Making Tax Digital for Income Tax?
Making Tax Digital (MTD) for Income Tax is HMRC's reform that replaces the once-a-year Self Assessment return with quarterly digital updates plus a final declaration. From 6 April 2026, UK sole traders and residential landlords with qualifying income over £50,000 will need to keep digital records and send updates to HMRC through compatible software every three months.
The phased rollout extends MTD to lower-income brackets in subsequent years: qualifying income over £30,000 from 6 April 2027 (Phase 2), and (pending legislation) qualifying income over £20,000 from 6 April 2028 (Phase 3, currently planned but not yet enacted).
What HMRC actually says
“If your qualifying income is over: £50,000 for the 2024 to 2025 tax year, you will need to use it from 6 April 2026; £30,000 for the 2025 to 2026 tax year, you will need to use it from 6 April 2027; £20,000 for the 2026 to 2027 tax year, the government has set out plans to introduce legislation to lower the qualifying income threshold.”
Note the qualifier “over” applies to all three thresholds. Exact-boundary income (e.g. £20,000.00 or £30,000.00 or £50,000.00) is NOT in scope for the higher phase.
Who needs to use this tool?
This tracker is for UK sole traders, freelancers, and residential landlords who want to know:
- Whether they're in scope for MTD and from which date
- When their first quarterly update is due
- The full schedule of deadlines over the next 18–24 months
- Whether the year-1 soft landing applies to them
You don't need a Katalyst account. Enter your annual gross income, see which phase you're in, and download the deadlines as a calendar file.
How does this tool work?
We compare your stated gross income from self-employment and UK property letting against HMRC's published thresholds and tell you which phase you're in. The calculation runs entirely in your browser. Your income figure is never sent to our servers unless you choose to email yourself a summary.
Phase 1 and Phase 2 are in current legislation. Phase 3 is currently government policy intent, and we surface that distinction in the result so you can make plans accordingly.
Important: Katalyst is not on HMRC's MTD-recognised software list. This tool is a planning aid only. We do not file anything on your behalf. When you are ready to submit, you'll need MTD-recognised software listed on gov.uk.
Frequently asked questions
When is my next MTD deadline?▼
If you're in Phase 1 (qualifying income over £50,000), your first quarterly update covers 6 April – 5 July 2026 and is due by 7 August 2026. The full Phase 1 schedule:
- Q1 (6 Apr–5 Jul 2026): due 7 August 2026
- Q2 (6 Jul–5 Oct 2026): due 7 November 2026
- Q3 (6 Oct 2026–5 Jan 2027): due 7 February 2027
- Q4 (6 Jan–5 Apr 2027): due 7 May 2027
- Final declaration for 2026/27: due 31 January 2028
Do I need MTD if I earn less than £50,000?▼
You're not in scope for Phase 1 unless your qualifying income is over £50,000. If your qualifying income is over £30,000 you'll be in Phase 2 from 6 April 2027. Qualifying income over £20,000 is currently a government plan for April 2028 but not yet in legislation.
What counts as qualifying income for MTD?▼
Qualifying income is your gross income before expenses from self-employment and from UK property letting, as declared on your Self Assessment return. Employment income (PAYE), dividends, and bank interest are not counted towards the threshold.
What if I'm right at the threshold?▼
The thresholds are exclusive. HMRC's wording is "more than £50,000", "more than £30,000", and "over £20,000". Qualifying income of exactly £50,000.00 (or £30,000.00 or £20,000.00) is not in the higher phase. Right at the threshold? Check directly with HMRC.
Why does this tool say 'Phase 3 planned' instead of mandated?▼
Phase 1 (April 2026) and Phase 2 (April 2027) are in current legislation with firm start dates. Phase 3 (qualifying income over £20,000 from April 2028) is government policy intent, not yet law. HMRC's eligibility guidance states the government has "set out plans to introduce legislation to lower the qualifying income threshold." The exact start date will be confirmed when the legislation is enacted.
What is the year-1 soft landing?▼
For Phase 1 (the first MTD year, 2026/27), HMRC has confirmed no late-submission penalty points will apply to your first four quarterly updates. This is an administrative concession announced in Autumn Budget 2025.
The soft landing covers quarterly-update timing only. Late tax-return penalties (after 31 January 2028) and late-payment penalties still apply normally.
What happened to the End of Period Statement (EOPS)?▼
HMRC has permanently removed the End of Period Statement from MTD for Income Tax. Year-end adjustments are now made directly in the Final Declaration. Earlier MTD documentation that mentions EOPS reflects an older design. Only the four quarterly updates plus the single Final Declaration apply now.