The rules, without the jargon.
A plain-English walk through what Making Tax Digital for Income Tax actually asks of UK sole traders and landlords — sourced from HMRC, not guessed at.
Understand what applies to you
Quarterly updates begin for those in scope
Year-end return, still separate and still required
Making Tax Digital for Income Tax
HMRC’s scheme requiring eligible sole traders and landlords to keep digital records and send quarterly updates instead of one yearly return.
Who it applies to
Phased in by qualifying income from self-employment and property. Check the official HMRC guidance below for the exact thresholds and dates that apply to you.
Quarterly updates
Four updates a year summarising income and expenses, sent digitally rather than kept for one annual filing.
The year-end return
A separate, final step after the tax year ends — quarterly updates do not replace it.
New to Making Tax Digital?
Check what applies to you — go straight to the source rather than a summary.
Quick answers, sourced properly.
What counts as qualifying income?
Broadly, your self-employment and/or property income before expenses. HMRC’s guidance sets the exact thresholds that decide whether MTD for Income Tax applies to you and from when.
Do quarterly updates replace my tax return?
No. Quarterly updates are a separate, ongoing requirement. The year-end tax return is still a distinct final step — Quarter Day will confirm how that route is handled before paid launch.
What digital records do I need to keep?
Digital records of your business income and expenses, kept using compatible software rather than paper or a plain spreadsheet alone.
What if I have both rental income and self-employment?
Both count toward your qualifying income and are generally reported together under MTD for Income Tax — Quarter Day is being designed around exactly this combined case.
General information, not tax advice. Always confirm your own situation against HMRC's guidance.
Feeling clearer? See how Quarter Day is being designed to handle the quarterly part.
See how it worksStay ahead of the deadlines.
Join the waiting list and we'll let you know as Quarter Day gets closer to ready.
No payment. No tax details. Just a heads-up.
Joining the waiting list does not create a software account or commit you to a subscription. Earlier email opt-outs remain in place.
While you're here, explore how it will work or read our Making Tax Digital guide.