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When does MTD for Income Tax start for you?

A general guide, not advice, based on GOV.UK. It does not check for exemptions.

MTD for VAT and MTD for Income Tax side by side

MTD for VATMTD for Income Tax
Who it applies toAll VAT-registered businesses, unless exemptSole traders and landlords over the qualifying income threshold
What you sendA VAT return with nine boxesQuarterly updates of income and expenses, then a tax return
How oftenUsually quarterly, sometimes monthly or yearlyQuarterly updates, plus a tax return by 31 January
Based onYour VAT periods, set by HMRCThe tax year, 6 April to 5 April
Changed by the 2026 rollout?NoNew from April 2026

You make separate submissions for each, and you can use different software for VAT and for Income Tax.

When MTD for Income Tax starts

  • From 6 April 2026: if your qualifying income was over £50,000 in the 2024 to 2025 tax year.
  • From 6 April 2027: if it was over £30,000 in the 2025 to 2026 tax year.
  • From 6 April 2028: if it is over £20,000 in the 2026 to 2027 tax year.

Qualifying income is your total gross income from self-employment and property, before expenses. It is not the same as your VAT taxable turnover. Some people are exempt or can apply for an exemption, so check GOV.UK if that might apply to you.

Quarterly update dates for MTD for Income Tax

  • 6 April to 5 July: due by 7 August
  • 6 July to 5 October: due by 7 November
  • 6 October to 5 January: due by 7 February
  • 6 January to 5 April: due by 7 May

Your VAT return dates do not move. VAT returns are due 1 month and 7 days after the end of each VAT period, so in some months you may have both a VAT return and an Income Tax update due close together. Put both sets of dates in your diary.

Keeping your VAT returns on track during the rollout

  1. Keep one set of records. The same sales and purchase records can feed both your VAT return and your Income Tax updates. VAT figures and income figures are different, so keep VAT in its own columns.
  2. Keep your digital links. For VAT, the nine box totals must come from your records by formulas or file transfers, not by retyping.
  3. Choose software for each job. Check your VAT software and your Income Tax software are both on HMRC's lists. One product can do both, or you can use two.
  4. Do not let one deadline push out the other. A late VAT return earns a penalty point whatever else you are doing that month.

Where Swift VAT Pro fits

Swift VAT Pro files VAT returns. It does not send MTD for Income Tax updates, so you will need Income Tax software from HMRC's list as well. If you keep your records in a spreadsheet, Swift VAT Pro files your VAT return from it: upload your nine box totals as a CSV, check every box and submit, from £5 a month with a 7-day free trial.

Your VAT return does not change. File it from £5 a month

Swift VAT Pro files your VAT return from your spreadsheet. Use Income Tax software from HMRC's list for your quarterly updates.

  1. Connect to HMRC on HMRC's own page with your Government Gateway sign-in. We never see that password.
  2. See your VAT periods, due dates, amounts owed and payments, read from HMRC.
  3. Upload your nine box totals as a CSV. Box 3 and Box 5 are worked out and every box is checked.
  4. Submit and keep HMRC's receipt. Reminder emails arrive before each due date.
Start your 7-day free trialSee how it works

No card needed · From £5 a month · Plans for up to 100 businesses · Filing through HMRC's MTD service since 2019

Final thoughts

MTD for Income Tax adds quarterly updates for sole traders and landlords, but your VAT return stays exactly as it is. Check when the income tax rules start for you, keep your records in one place, and keep filing your VAT returns on time through MTD software.

Disclaimer: This guide gives general information, not advice for your business. If you are unsure how the rules apply to you, speak to an accountant or contact HMRC.

Frequently asked questions

Checked against GOV.UK guidance on when to use Making Tax Digital for Income Tax, VAT Notice 700/22 and HMRC's software finder. November 2026.

Does MTD for Income Tax change my VAT return?
No. Your VAT return has the same nine boxes and the same due dates. MTD for Income Tax is a separate set of quarterly updates about your income and expenses.

When does MTD for Income Tax start?
From 6 April 2026 if your qualifying income was over £50,000 in 2024 to 2025, from 6 April 2027 if over £30,000 in 2025 to 2026, and from 6 April 2028 if over £20,000 in 2026 to 2027.

What is qualifying income for MTD for Income Tax?
Your total gross income from self-employment and property, before expenses. It is not the same as your VAT taxable turnover.

Can I use the same software for VAT and Income Tax?
You can, if one product does both, or you can use different software for each. Each submission must be made through software on HMRC's list.

When are MTD for Income Tax quarterly updates due?
By 7 August, 7 November, 7 February and 7 May, for the quarters ending 5 July, 5 October, 5 January and 5 April. Your VAT return dates do not change.

Your VAT return does not change. File it from £5 a month.

Swift VAT Pro files your return to HMRC from the spreadsheet you already keep. From £5 a month.

Start 7-day free trial Check when MTD for Income Tax starts

No card needed · 2,900+ VAT returns filed since 2019