MTD for Income Tax: first quarterly deadline is 7 August 2026
The first Making Tax Digital for Income Tax quarterly update is due 7 August 2026 for sole traders and landlords earning over 50,000 pounds.
The first MTD ITSA quarterly update covering 6 April to 5 July 2026 must be filed by 7 August 2026.
- Effective from
- First deadline 7 August 2026
- Who it affects
- Sole traders and landlords with income over 50,000 pounds
The first quarterly update deadline under Making Tax Digital for Income Tax (MTD ITSA) is 7 August 2026. It covers the quarter running 6 April to 5 July 2026, and it is the first hard deadline since MTD ITSA became mandatory on 6 April 2026 for sole traders and landlords with qualifying income over £50,000. HMRC has been urging affected taxpayers to get ready before the date arrives.
What is changing
MTD ITSA replaces the single annual Self Assessment filing with quarterly digital updates. If you are in scope you must keep digital records and submit a summary of income and expenses to HMRC every quarter using compatible software, then confirm your final figures in an annual final declaration. The quarterly updates are informational - the tax bill is still settled once a year.
When it takes effect
The first update is due 7 August 2026 for the 6 April to 5 July quarter. The full 2026/27 cadence is:
- 7 August 2026 - Q1 (6 April to 5 July 2026)
- 7 November 2026 - Q2 (6 July to 5 October 2026)
- 7 February 2027 - Q3 (6 October to 5 January 2027)
- 7 May 2027 - Q4 (6 January to 5 April 2027)
- 31 January 2028 - final declaration and tax payment
Mandation is being phased in by income: over £50,000 from 6 April 2026, over £30,000 from 6 April 2027, and over £20,000 from 6 April 2028 (scheduled).
Who it affects
The GOV.UK news release estimates that around 864,000 sole traders and landlords have qualifying income over £50,000 and are therefore in scope from April 2026. Qualifying income is turnover from self-employment plus gross rental income, based on the 2024/25 tax year.
What to do
- Check whether you are in scope - if your combined self-employment and property income was over £50,000, you are mandated from 6 April 2026.
- Get compatible software - HMRC lists free and paid MTD-compatible options, including bridging software if you prefer spreadsheets. See our guide on who needs to comply.
- Keep digital records from the start of the tax year so your first quarterly update is straightforward.
- Diarise the dates - the quarterly deadlines guide sets out all five submission dates and the points-based penalty regime for late updates.