First year of Making Tax Digital: what to do by when

General information, not tax advice. This site explains published HMRC rules in plain English. It is not personal tax advice and we are not affiliated with HMRC. Check with HMRC or a qualified accountant before you act. Figures were checked against gov.uk on 5 November 2026.

This page is for people who must use Making Tax Digital for Income Tax from 6 April 2026 (typically qualifying income over £50,000 for 2024 to 2025). Later cohorts follow the same shape of year, shifted by their start date — check with the checker and gov.uk eligibility.

Primary source: Using Making Tax Digital for Income Tax for the first time (gov.uk; checked 5 November 2026). Supporting: Send quarterly updates; campaign quarterly updates timeline.

What stays familiar

You still submit one tax return a year and pay your bill by 31 January after the tax year ends. What changes is how you keep records and that you send quarterly updates through compatible software (gov.uk).

First-year timetable (from April 2026)

HMRC’s campaign page also notes that the 2025 to 2026 Self Assessment return is still due the usual way by 31 January 2027 while you are already sending MTD updates for 2026 to 2027 (campaign.gov.uk).

Before day one

• Confirm you actually need to start — checker and gov.uk.
• Choose software (full product or bridging from spreadsheets) via HMRC’s finder — summarised on our software page and gov.uk software guidance.
• Decide standard vs calendar periods before the first update — see 2026–27 calendar.

During the year

Keep digital records of self-employment and property income and expenses. Send a quarterly update for each business even if a period had no income or expenses (gov.uk). After updates you can usually see an estimated tax bill in software or your HMRC account.

Related: penalties in year one · how deadlines work · embed the checker

Last checked against gov.uk: 5 November 2026.