The Making Tax Digital (MTD) initiative is transforming how millions of people in the UK report their income to HMRC. For self-employed workers, landlords, and small business owners, the biggest shift isn’t just digital records, it’s quarterly deadlines and real-time tax reporting.
To help you stay ahead, we’ve created a clear and actionable 2025–2026 MTD calendar with everything you need to know about digital tax submission dates, key milestones, and preparation tips.
What is the MTD deadline for Income Tax?
MTD for Income Tax Self Assessment (ITSA) will officially go live in two phases:
- From April 2026 – for individuals with income over £50,000
- From April 2027 – for individuals with income over £30,000
This applies to income from:
- Self-employment
- Property rentals
- Partnerships (at a later stage)
If you fall into either category, you’ll be required to send quarterly digital updates to HMRC, along with an annual End of Period Statement (EOPS).
The full MTD Digital Tax calendar: Key dates to know
MTD Preparation in 2025
Even though MTD for Income Tax doesn’t start until 2026, 2025 is the year to go digital. Here’s what you should be doing:
| Date | Action |
|---|---|
| January 2025 | Start keeping digital records for income and expenses |
| Q1 2025 | Choose an HMRC-approved MTD software |
| April 2025 | Begin tracking income quarterly as a practice run |
| July 2025 | Evaluate your readiness and get help if needed |
| October 2025 | Finalise setup before the mandatory switch |
Tax2u tip: Set up quarterly reminders now, the transition will be much smoother if you’ve already practised the reporting routine.
Quarterly reporting periods under MTD (starting April 2026)
Once MTD kicks in, these will be your standard quarterly update windows:
| Quarter | Period Covered | Submission Deadline |
|---|---|---|
| Q1 | 6 April – 5 July | 5 August |
| Q2 | 6 July – 5 October | 5 November |
| Q3 | 6 October – 5 January | 5 February |
| Q4 | 6 January – 5 April | 5 May |
Alongside these updates, you’ll still be required to submit:
- End of Period Statement (EOPS) – A final confirmation of income and reliefs
- Final Declaration – Replaces your current annual Self Assessment Tax Return
You’ll need to submit a separate set of quarterly updates for each business or rental property income source you have.
Why this MTD calendar matters
Missing an MTD deadline can lead to penalties. HMRC will gradually introduce a points-based penalty system for late submissions.
Quarterly updates = better cash flow visibility. You’ll be able to track your tax bill more accurately and avoid surprises at the end of the year.
You’ll need a process in place. Whether you’re self-managing or using an accountant, staying organised means fewer mistakes and less stress.
How to stay on top of MTD Tax deadlines
- Use a digital tax calendar (like Google Calendar or Outlook)
- Enable software reminders in your MTD-compatible tool
- Delegate to a provider like Tax2u who can manage quarterly filings for you
- Download our MTD 2025–26 deadline tracker PDF (coming soon)
Want to automate the whole thing?
With Tax2u’s Platform, you’ll never have to worry about a missed deadline again. We help:
- Self-employed workers
- CIS subcontractors
- Landlords with rental income
- Small business owners
Everything is tracked, filed, and HMRC-compliant and you get reminders before every major milestone.
Stay ahead of the curve with Tax2u
Making Tax Digital doesn’t have to be overwhelming. With the right tools and expert support, your taxes will practically take care of themselves.
Speak to an advisor about your 2025 setup or apply for a self assessment tax return.