When is the MTD deadline for ITSA in 2026? FAQ

1) Who must join MTD for Income Tax in April 2026?

From 6 April 2026, the start date of Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA), the rules will apply to sole traders and landlords whose combined gross income from self-employment and property exceeds £50,000, based on the 2024–2025 tax year. This first phase is sometimes referred to as the MTD ITSA 2026 deadline.

2) What are the MTD ITSA deadlines for landlords and sole traders?

If you’re in scope from April 2026, you’ll send quarterly updates for each self-employment and property income source. Using the standard tax-year quarters, your deadlines are 7 August, 7 November, 7 February and 7 May (your software can also use calendar quarters with the same deadlines). After the year ends, you make any necessary adjustments in software and then submit your tax return by the MTD income tax deadline of 31 January.

3) Is there an MTD 2027 or 2028 deadline for lower income thresholds?

Yes. From 6 April 2027, MTD for ITSA is due to apply to those with qualifying income over £30,000 (based on 2025 – 2026). HMRC has also set out plans to legislate for those with qualifying income over £20,000 to join from 6 April 2028 (based on 2026 – 2027). HMRC will publish any final changes on GOV.UK.

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4) Will HMRC extend the MTD ITSA deadline again?

HMRC’s latest position confirms MTD for Income Tax goes live on 6 April 2026 for those above £50,000, and guidance has been updated through 2025 to reflect this timetable. As of 9 September 2025, HMRC has not announced any further delay. If anything changes, it will be updated on GOV.UK first.

5) What is the “MTD self-assessment deadline” each year?

Under MTD for ITSA you still make one annual declaration after the tax year ends—just as before. If you’re mandated for MTD, this annual submission is called the Final Declaration in your MTD-compatible software (it replaces the traditional Self Assessment tax return) and the deadline stays 31 January following the end of the tax year. For example, for the 2026/27 tax year you must submit by 31 January 2028.

Important: this annual MTD self-assessment deadline is separate from the quarterly update deadlines, which are new under MTD. You must send a quarterly update for each sole trader and property income source by 7 August, 7 November, 7 February, and 7 May (the same dates apply if your software uses calendar quarters). Quarterly updates are summaries, not a tax return – they don’t finalise your tax.

After the year ends, you make any necessary adjustments in software, complete an End of Period Statement (EOPS) for each business, and then submit the Final Declaration by 31 January to finalise your overall position.

6) What is the MTD for landlords deadline 2026?

Landlords and sole traders are treated the same under MTD for ITSA. If your combined qualifying income from property and self-employment is over £50,000 (measured using the 2024/25 tax year), you must start on 6 April 2026, send quarterly updates by 7 August, 7 November, 7 February and 7 May, and then submit your annual return (Final Declaration) by 31 January.

If you have less than £50,000:

• £30,000–£50,000: you’re due to join from 6 April 2027 (based on 2025/26)

• £20,000–£30,000: the government has set out plans to legislate for you to join from 6 April 2028 (based on 2026/27).

• Below £20,000: you’re not included in the above mandation phases. You can sign up early voluntarily to test the service and get used to the process before you’re required.

7) How do I prepare for the April 2026 MTD self-assessment deadline?

You do not need to be over the qualifying-income threshold to join early – HMRC lets sole traders and landlords sign up voluntarily now to test and get used to the service. While you’re volunteering/testing, HMRC does not charge late-submission penalties or points for missing a quarterly update deadline; those quarterly penalties start to apply only when you’re mandated. However, the normal penalty rules still apply to your annual Self Assessment (Final Declaration) and to late payment, so you must still file and pay by 31 January.

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