Making Tax Digital (MTD) for Income Tax changes how many UK sole traders and landlords keep records and send updates to HMRC. From April 2026, people with qualifying income above £50,000 need digital records and quarterly updates. Direct submission to HMRC is not currently available through KiTax.
GOV.UK says there are no penalties for missing quarterly update deadlines for the 2026 to 2027 tax year, but users still need to keep digital records and send quarterly updates before submitting their tax return.
Who needs MTD for Income Tax?
MTD applies by qualifying income. Qualifying income is your gross self-employment and UK property income before expenses.
| Qualifying income | MTD start date |
|---|---|
| Over £50,000 | 6 April 2026 |
| Over £30,000 | 6 April 2027 |
| Over £20,000 | 6 April 2028 |
What do you need to do?
Keep digital records
Record income and expenses in compatible software.
Send quarterly updates
Send income and expense summaries to HMRC.
Prepare year end
Review your full-year figures before your tax return.
How KiTax helps
Stay ready for MTD Income Tax with digital records.
Know what needs fixing before you review your figures.
Avoid last-minute stress with clearer quarterly review habits.
Direct submission to HMRC is not currently available.
Frequently asked questions
What is MTD for Income Tax?
Making Tax Digital for Income Tax is HMRC's system requiring UK sole traders and landlords to keep digital records and submit quarterly income updates. Direct submission to HMRC is not currently available through KiTax.
When does MTD for Income Tax start in the UK?
MTD for Income Tax starts on 6 April 2026 for those with qualifying income over £50,000. It extends to those earning over £30,000 from April 2027, and over £20,000 from April 2028.
Do I need software for MTD?
Yes. HMRC requires digital records and quarterly updates to be handled electronically. KiTax helps you stay organised by keeping these digital records in one place.
Are there penalties for missing 2026/27 quarterly updates?
GOV.UK says there are no penalties for missing quarterly update deadlines for the 2026 to 2027 tax year, but users still need to keep digital records and send quarterly updates before submitting their tax return. Late-submission penalties apply after penalty-point thresholds in later cases.
Does MTD apply to landlords?
Yes. If your combined qualifying income from self-employment and UK property exceeds the relevant threshold, you are required to comply with MTD for Income Tax.
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