Making Tax Digital deadlines
Date | Who it applies to | What’s required |
|---|---|---|
April 2019 | VAT-registered businesses with turnover above £85,000 | VAT records must be kept digitally and VAT returns must be submitted to HMRC through MTD-compatible software. |
April 2022 | All VAT-registered businesses, regardless of turnover | VAT records must be kept digitally and VAT returns must be submitted to HMRC through MTD-compatible software, even if turnover is below £85,000. |
April 2026 | Sole traders and landlords earning over £50,000 | Income and expense records must be kept digitally, and quarterly updates must be submitted to HMRC through MTD-compatible software. |
April 2027 | Sole traders and landlords earning over £30,000 | Income and expense records must be kept digitally, and quarterly updates must be submitted to HMRC through MTD-compatible software. |
April 2028 | Sole traders and landlords earning over £20,000 | Income and expense records must be kept digitally, and quarterly updates must be submitted to HMRC through MTD-compatible software. |
Reporting period | Quarterly update submission deadline |
|---|---|
6 April - 5 July | 5 August |
6 July - 5 October | 5 November |
6 October - 5 January | 5 February |
6 January - 5 April | 5 May |