Making Tax Digital for Income Tax: Quarterly update direction
This quarterly update direction sets out the information that a relevant person should send to HMRC quarterly using Making Tax Digital-compatible software.
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From April 2026, Making Tax Digital for Income Tax, will apply to relevant persons (unincorporated businesses and landlords) with a total income from self-employment and property that is more than £50,000, followed by those with income over £30,000 from April 2027 and over £20,000 from April 2028.
The Income Tax (Digital Obligations) Regulations 2026 set out the requirements with which relevant persons must comply under Making Tax Digital for Income Tax. These include requirements to use Making Tax Digital compatible software to create and preserve their business records (business income and expenses) digitally, and to send quarterly updates of their income and expenses to HMRC.
This quarterly update direction sets out the information that a relevant person should send to HMRC quarterly using Making Tax Digital compatible software.
Updates to this page
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Following new regulations (The Income Tax (Digital Obligations) Regulations 2026), this has been updated to correct wording. References to 'notices' have been changed to 'directions', with content being updated to ensure 'legal alignment' so that it follows the new regulations.
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Details have been added about the quarterly update information that must be provided by a relevant person with property income and profits from a jointly let property.
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First published.