What MTD for Income Tax is
MTD for Income Tax Self Assessment is the second big part of Making Tax Digital, after MTD for VAT. It applies to individuals: sole traders and landlords. It does not apply to limited companies or partnerships yet.
Who has to use it, and when
It is phased in using qualifying income, which is your gross self-employment plus UK property income before expenses.
- 6 April 2026: qualifying income over £50,000
- 6 April 2027: qualifying income over £30,000
- 6 April 2028: qualifying income over £20,000
What you have to do
- Keep digital records of income and expenses in compatible software
- Send a quarterly update to HMRC four times a year
- Submit a Final Declaration by 31 January after the tax year
- Pay any tax by 31 January, the same as now
Quarterly deadlines
- 6 April to 5 July: update due 7 August
- 6 July to 5 October: update due 7 November
- 6 October to 5 January: update due 7 February
- 6 January to 5 April: update due 7 May
- Final Declaration and any tax to pay: 31 January after the tax year ends
What changes compared with Self Assessment
The tax you pay and the payment dates do not change. What changes is how often you share figures with HMRC and that they must come from software, not a paper ledger or the old online form. Quarterly updates are summaries only. They do not calculate a bill.
Where Fixxa fits
Fixxa is built with Making Tax Digital in mind. You talk or message on WhatsApp, Fixxa builds the quote or invoice, and Fixxa Pay sends faster payment links. Every job becomes a clean digital record you or your accountant can use for quarterly updates. Fixxa is £19.99 a month or £190 a year, with a 14 day free trial and no card needed. Direct quarterly submissions to HMRC are on the Fixxa roadmap.