MTD From 6 April 2027: Who Must Start and What to Do

Short answer

If your qualifying income from self-employment and property was over £30,000 in 2025/26, you need to use Making Tax Digital for Income Tax from 6 April 2027. The 2026/27 tax year ends on 5 April 2027. From 6 April you keep digital records and send quarterly updates using compatible software, and your first update is due by 7 August 2027.

Last checked by hand against GOV.UK: 10 October 2026. Sources are linked in each section. HMRC updates its guidance, so always check the source before you act.

Email reminder · planned send date 9 March 2027

The facts

Who: sole traders and landlords registered for Self Assessment with qualifying income over £30,000 in 2025/26. Qualifying income is gross (turnover or rent, before expenses), from self-employment and property combined. Over £20,000 in 2026/27 means starting on 6 April 2028.
Letters: HMRC reviews your tax return and writes to you if you're over the threshold. If you don't get a letter, it's still your responsibility to check.
Exemptions: some people are exempt, for example if they are digitally excluded. HMRC's tool on GOV.UK checks this.
Records: each transaction needs an amount, a date and a category. Spreadsheets are allowed with compatible bridging software.
Quarterly deadlines: 7 August, 7 November, 7 February and 7 May. After 2026/27, each late update gets a penalty point, and 4 points means a £200 penalty.
Already using MTD since April 2026? Your update 4 for 2026/27 (the whole year) is due by 7 May 2027.

Sources: GOV.UK – Find out if and when you need to use MTD for Income Tax · GOV.UK – Send quarterly updates · GOV.UK – Create digital records · GOV.UK – Choose the right software · GOV.UK – Exemptions.

Checklist for the weeks before 6 April

Check your 2025/26 qualifying income, or use the free MTD checker to get your start date and update deadlines as a calendar file.
Choose your software: HMRC-recognised software, or a spreadsheet plus bridging software.
Sign up. You need to be registered for Self Assessment and to have sent a tax return in the last 2 years.
From 6 April, record the amount, date and category of each transaction.

Questions

Do I need to use Making Tax Digital from April 2027?

GOV.UK says you need to use it from 6 April 2027 if you're a sole trader or landlord registered for Self Assessment and your qualifying income (gross self-employment and property income combined) was over £30,000 in the 2025 to 2026 tax year, unless you're exempt.

I haven't had a letter from HMRC. Do I still need to sign up?

GOV.UK says HMRC reviews your tax return and writes to you if your income is over the threshold, but if you don't get a letter it's still your responsibility to check if and when you need to use MTD and to be signed up in time.

Can I keep using a spreadsheet for Making Tax Digital?

Yes. GOV.UK allows spreadsheets for digital records if you use them with compatible bridging software that sends your quarterly updates to HMRC. Data must move between products digitally, without retyping.

A short email 1–3 weeks before key UK tax dates: Making Tax Digital quarterly updates, the 31 January Self Assessment deadline and the end of the tax year. Each one says what's due and who it applies to, and links to the GOV.UK source.

How often: about once a month, never more than 2 a month.
What else: occasionally a note about our record-keeping spreadsheets. No spam, and we never share or sell your address.
Leave any time: there's an unsubscribe link in every email.

Not tax or legal advice. This free tool shows dates and figures worked out from the GOV.UK and legislation.gov.uk rules linked on each page, checked on 10 October 2026. Rules change and your situation may differ – always check the source, and speak to an accountant, solicitor or HMRC if unsure. TaxYearSheets is not connected to HMRC or the government.