GenzeeMaking Tax Digital for Income Tax Is Now Live in the UK
If you're a UK sole trader or landlord earning more than £50,000 a year, the paperwork just changed for good. Making Tax Digital (MTD) for Income Tax is now live, according to a July 2026 update from tax advisory firm S&W Group, meaning affected taxpayers must keep digital records and submit quarterly updates to HMRC instead of one annual return.
Key dates to know
The first quarterly update — covering income and expenses from 6 April to 5 July 2026 — is due by 7 August 2026. Separately, tax advisers who file returns or deal with HMRC on a client's behalf must register for an agent services account by 18 August 2026, per the same reporting. Employers are also now expected to report benefits through payroll each pay period via Real Time Information, rather than waiting until year-end.
Who's affected — and who's next
The £50,000 threshold is the first phase; HMRC has signalled the rules will extend to lower income bands in later years. If you're unsure how quarterly filing affects your tax bill, our UK Salary Tax Calculator can help you estimate what you owe so nothing comes as a surprise at filing time.
Note: This is a plain-language summary, not tax advice. Rates and rules can change; verify your specific case with the relevant tax authority or a qualified adviser. See our editorial policy for how we source and date figures.