HMRC MTD ITSA 2026£50k Threshold April 20264 Quarterly Updates
Making Tax Digital (MTD) for Self-Assessment Guide
Understand HMRC Making Tax Digital (MTD ITSA) mandatory dates, quarterly submission rules, and compatible software requirements for sole traders and landlords.
MTD ITSA Mandatory Date Checker
Check when MTD becomes mandatory based on your gross annual income
Combined self-employment + property income
Your MTD Mandatory Status:
MANDATORY APRIL 2027 — Mandatory from: April 2027
You will be mandated to use MTD from April 2027. Prepare your software now.
Quarterly Updates
4/year
Per Tax YearEOPS Deadline
31 Jan
End of Period StatementFinal Declaration
31 Jan
Annual DeadlineMTD ITSA Rollout Timeline (2026–2028)
| Phase | Mandatory From | Income Threshold | Who Affected |
|---|---|---|---|
| Phase 1 | April 2026 | Over £50,000 / year | High earners: sole traders & landlords |
| Phase 2 | April 2027 | Over £30,000 / year | Mid-income sole traders & landlords |
| Phase 3 | April 2028 | Over £20,000 / year | Most remaining sole traders & landlords |
| Phase 4 | TBC | Under £20,000 | To be confirmed by HMRC |
Frequently Asked Questions (FAQs)
Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) requires self-employed individuals and landlords to keep digital records and submit quarterly updates to HMRC using approved software, replacing the traditional annual Self-Assessment return.
MTD ITSA is mandatory from April 2026 for incomes over £50,000, from April 2027 for incomes over £30,000, and from April 2028 for incomes over £20,000.
Under MTD ITSA, you must submit 4 quarterly updates per tax year, plus an End of Period Statement (EOPS) and a Final Declaration by 31 January.
HMRC maintains a list of approved MTD-compatible software providers including QuickBooks, Xero, Sage, FreeAgent, and others. Spreadsheets alone are not compliant.
Yes. Landlords with UK property income exceeding the applicable threshold must comply with MTD ITSA requirements.