If you're required to use Making Tax Digital (MTD) for Income Tax, your first quarterly update is due by 7 August 2026.
MTD applies to individuals whose combined gross income from self-employment and UK property exceeded £50,000 in the 2024/25 tax year (unless exempt).
If you're unsure whether the rules apply to you, check the official HMRC guidance or speak to your accountant.
View HMRC Guidance
