Guides › MTD for Income Tax Checklist: Get Ready in 7 Steps

MTD for Income Tax Checklist: Get Ready in 7 Steps

Short answer: If you may need MTD from 6 April 2027, work through these seven steps. They follow GOV.UK guidance as read on 17 October 2026.

1. Check whether you need to use MTD

• Your 2025 to 2026 qualifying income (gross self-employment and property income) above £30,000 means you need MTD from 6 April 2027. See who needs to join and what counts.
• Use HMRC's tool to confirm: https://www.gov.uk/guidance/check-if-youre-eligible-for-making-tax-digital-for-income-tax
• Check exemptions.

2. File your 2025 to 2026 Self Assessment return

Online deadline 31 January 2027, 11:59pm, and the tax is due the same day. HMRC reviews the return to decide whether to write to you. You still must file a return for the year before you start MTD.

3. Choose compatible software

Pick software before you sign up; check it handles your income sources, accounting period and other income. See choosing software and HMRC's finder.

4. Sign up

You must be registered for Self Assessment and have submitted a return in the last two years. If you are not required until 6 April 2027, you can choose to sign up voluntarily. From September 2026 HMRC says it is signing up people who need to use MTD for 2026 to 2027 and have not signed up themselves, using only the information it holds, so check your details if that happened. If asked to prove your identity, GOV.UK says you need a mobile phone app and your current passport or driving licence.

5. Set your update periods

Standard (6 April to 5 April) is the default; calendar (1 April to 31 March) for those whose accounting period matches. Choose before your first update; GOV.UK says it cannot be changed once sent.

6. Keep digital records

Start from 6 April (or 1 April for calendar periods). Record amount, date and category for each income and expense, with software. Keep original documents too. Keep digital records for at least five years after the 31 January submission deadline.

7. Diarise the dates

For a standard-period start in April 2027: 7 August 2027, 7 November 2027, 7 February 2028, 7 May 2028, then the final return for 2027 to 2028 by 31 January 2029. For a 2028 start the same pattern applies one year later. Quarterly update dates are in this guide.

Printable checklist

• ☐ Qualifying income worked out for 2025 to 2026
• ☐ HMRC tool checked; exemptions considered
• ☐ 2025 to 2026 return filed and tax paid by 31 January 2027
• ☐ Software chosen and authorised
• ☐ Signed up
• ☐ Update periods set
• ☐ Digital records started
• ☐ Deadlines in diary
• ☐ Penalty rules read: penalties

Use the checker

Our free in-browser eligibility checker and deadline calendar runs entirely in your browser; nothing is sent anywhere.

FAQ

What if I earn between £20,000 and £30,000? On GOV.UK's timetable the £20,000 threshold applies from April 2028 based on 2026 to 2027 income.

Do I stop filing a return? No; you still submit a return through software.

Is it too late to start? Dates above are GOV.UK's; check them again before acting.

What we could not verify

• Whether the dates or thresholds change after 17 October 2026.
• Software availability and pricing.

Sources (GOV.UK / HMRC)

• GOV.UK, Find out if and when you need to use Making Tax Digital for Income Tax — https://www.gov.uk/guidance/check-if-youre-eligible-for-making-tax-digital-for-income-tax (page last updated 26 March 2026; read 17 October 2026)
• GOV.UK, Sign up for Making Tax Digital for Income Tax — https://www.gov.uk/guidance/sign-up-your-business-for-making-tax-digital-for-income-tax (last updated 13 October 2026; read 17 October 2026)
• GOV.UK, Self Assessment tax returns: Deadlines — https://www.gov.uk/self-assessment-tax-returns/deadlines (read 17 October 2026)
• GOV.UK, Use Making Tax Digital for Income Tax: Send quarterly updates — https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates (read 17 October 2026)
• GOV.UK, Use Making Tax Digital for Income Tax: Create digital records — https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records (read 17 October 2026)
• GOV.UK, Choose the right software for Making Tax Digital for Income Tax — https://www.gov.uk/guidance/find-software-thats-compatible-with-making-tax-digital-for-income-tax (last updated 13 July 2026; read 17 October 2026)
• GOV.UK, Work out your qualifying income for Making Tax Digital for Income Tax — https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax (last updated 11 September 2026; read 17 October 2026)
• GOV.UK, Find out if you can get an exemption from Making Tax Digital for Income Tax — https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax (last updated 28 May 2026; read 17 October 2026)

Try the in-browser checker and calendar →

Not tax advice. Examples use made-up figures. Nothing here has been reviewed by a tax professional. See the disclosure.