If you are a self-employed sole trader or landlord with a qualifying gross income over £50,000 in the 2024/25 tax year, you’re now required to use Making Tax Digital (MTD) for Income Tax.
Your first quarterly digital update to HMRC is due by 7 August 2026. This covers your business transactions from your first quarter (6 April 2026 to 5 July 2026).
