Making Tax Digital for Income Tax starts in phases. The exact date you join depends on your qualifying income from self-employment and property, and the quarterly update dates depend on the update periods used in your MTD software.

This guide summarises the key UK deadlines for sole traders and landlords, using GOV.UK guidance as the basis. It is written for practical planning: when to check your threshold, when the first updates are due, and when to have your records ready.

Honest Wopa note. Wopa is building MTD-ready workflows around invoicing, receipts, and cleaner digital records. Wopa does not currently claim HMRC recognition, HMRC compatibility, or direct MTD filing. For submissions to HMRC, check GOV.UK guidance and HMRC's software finder.

The headline rollout dates

GOV.UK guidance sets out a phased introduction for MTD for Income Tax. The thresholds are based on qualifying income, which generally means gross income from self-employment and property before expenses.

  • 6 April 2026: MTD starts for sole traders and landlords with qualifying income over £50,000, normally identified from the 2024 to 2025 Self Assessment return.
  • 6 April 2027: MTD extends to those with qualifying income over £30,000, normally identified from the 2025 to 2026 return.
  • 6 April 2028: the government has set out the reduction to qualifying income over £20,000, normally identified from the 2026 to 2027 return.

Quarterly update deadlines for the first MTD year

For people joining from 6 April 2026 and using standard update periods, HMRC's published dates show quarterly updates due one month and seven days after each quarter. The first MTD tax year is 6 April 2026 to 5 April 2027.

  • Quarter 1: 6 April 2026 to 5 July 2026, due by 7 August 2026.
  • Quarter 2: 6 July 2026 to 5 October 2026, due by 7 November 2026.
  • Quarter 3: 6 October 2026 to 5 January 2027, due by 7 February 2027.
  • Quarter 4: 6 January 2027 to 5 April 2027, due by 7 May 2027.

Your final tax return for that 2026 to 2027 tax year is then due by 31 January 2028. That final submission is where you complete the full tax picture, including other taxable income, allowances, and final adjustments.

What happens in 2027 and 2028?

The same basic pattern is expected for later joiners: once your phase starts, you keep digital records from 6 April, submit quarterly updates through the year, then finalise after the tax year.

  1. 2027 joiners: if you are in the over-£30,000 phase, plan to have software, invoice records, and expense capture ready before 6 April 2027.
  2. 2028 joiners: if your qualifying income is between £20,000 and £30,000, start tidying records during 2026 and 2027 so the lower threshold is not a surprise.
  3. Mixed income: if you have both self-employment and property income, review the combined total rather than looking at each activity in isolation.

Preparation timeline

Three months before your start date

Check whether HMRC has told you that you are in scope. Review your latest Self Assessment return, your total gross self-employment income, and any property income. If you use an accountant, ask how they want your records supplied.

One month before your start date

Choose MTD-compatible software or confirm your accountant's software process. Set up invoice categories, expense categories, bank feeds if relevant, and a routine for capturing receipts.

During the first quarter

Do not wait until the quarterly deadline. Enter or reconcile transactions weekly. The first update is easiest when invoice numbers, payment status, customer details, and supplier receipts are already in one place.

What if you miss a deadline?

HMRC has said people joining MTD for Income Tax in April 2026 will not receive penalty points for late quarterly updates for the first 12 months. That is a transition support measure, not a reason to ignore the dates. Late or messy records still create stress, accountant cost, and tax uncertainty.

The better approach is to treat each quarterly deadline as a recordkeeping checkpoint. Even if penalties are softened during transition, you still need accurate information to complete the final tax return.

How Wopa fits into deadline planning

Most missed bookkeeping deadlines start earlier than the deadline itself: the invoice was not raised, the customer details were incomplete, the receipt photo was lost, or payment status was not updated. Wopa is being built to help sole traders capture that job-level information through WhatsApp while the work is fresh.

That can make MTD preparation easier, because invoices and job records are cleaner before they reach your accountant or MTD-compatible software.

  • Invoice on the day of the job instead of reconstructing work later.
  • Keep invoice numbers and payment status visible throughout the quarter.
  • Send reminders automatically so unpaid invoices do not distort your cashflow planning.
  • Export cleaner records for the software or accountant handling the HMRC submission.

Wopa is not currently HMRC-recognised MTD filing software and should not be treated as the tool that submits quarterly updates to HMRC.

Tax disclaimer. This article is general information for UK sole traders and is not tax advice. MTD rules include exceptions and detailed edge cases. Check GOV.UK or speak to an accountant before making filing decisions.