23/07/2026
Sole Trader or Landlord.
MTD for Income Tax is being phased in based on your gross qualifying income. Total self-employment and property income before expenses
Over £50,000: Mandatory starting April 2026
Over £30,000: Mandatory starting April 2027
Quarterly Deadlines
Period 1: 6 April – 5 July | Deadline: 7 August
Period 2: 6 July – 5 October | Deadline: 7 November
Period 3: 6 October – 5 January | Deadline: 7 February
Period 4: 6 January – 5 April | Deadline: 7 May
Submit Summaries
Send your quarterly updates, which serve as totals for your income and expenses.
Final Declaration
Done by 31 January following the tax year, you must submit an end-of-year declaration (replacing the old Self Assessment return) to report other income (e.g., dividends, interest) and pay your total tax bill.