12/06/2026
Are you required to apply Making Tax Digital for Income Tax?
Each quarterly update must be submitted by the 7th of the month following the end of the relevant quarter.
For the first quarter of 2026/27, which ends on 5 July 2026, the deadline is 7th August.
What information requires HMRC?
- the quarterly update period start date and end date; and
- totals falling within income and expenses.
Where income is under the VAT threshold:
- self employed individuals and landlords are only required to submit two figures (total income and total expenditure) instead of the totals of the amounts falling within each category listed.
- if there are residential property finance costs (e.g. mortgage interest costs or arrangement fees), landlords will be required to create a separate digital record for these costs.
