Checklists

MTD for Income Tax · For UK practices

Move your client list onto MTD, in the right order.

What is MTD? Making Tax Digital for Income Tax is HMRC’s new way for sole traders and landlords to report: digital records, an update every quarter and the tax return, all from compatible software. The short version

Clients with more than £30,000 of qualifying income on their 2025–26 return start on 6 April 2027. The Practice Rollout Checklist takes you from client list to first quarterly update: who starts when, authorisations, software, fees and the letters to send.

Get the practice checklist · £19 See what’s inside
  • 6-page PDF, instant download
  • Checked against GOV.UK, 26 Oct 2026
  • Card payment via Square
Fig. 1Start dates

Who joins MTD for Income Tax, and when

Qualifying income is turnover from self-employment and property, before expenses.

Income over
2026–27
2027–28
2028–29
£50,000on 2024–25 return
From 6 Apr 2026
£30,000on 2025–26 return
From 6 Apr 2027
£20,000on 2026–27 return
From 6 Apr 2028
Source: GOV.UKChecked 27 Oct 2026
  • 103HMRC-recognised software products trackedHMRC software finder
  • 3start dates: April 2026, 2027 and 2028GOV.UK
  • 4quarterly updates a year, each due on the 7thGOV.UK
  • 27 Oct2026when every date and threshold here was last checkedLast checked
01 · The basics

What is Making Tax Digital? The short version.

Making Tax Digital (MTD) for Income Tax changes how sole traders and landlords report to HMRC. Instead of one annual return built from a year of paperwork, they keep digital records, send a summary every quarter and file the return from software. Every line below is from GOV.UK.

Who

Sole traders and landlords over the threshold

Registered for Self Assessment, with qualifying income above the limit. That is turnover before expenses from self-employment and property combined. Wages, a partnership share, dividends and pensions do not count. £20,000 or less is exempt.

When

Three start dates

  • Over £50,0006 April 2026
  • Over £30,0006 April 2027
  • Over £20,0006 April 2028

Measured on the 2024–25, 2025–26 and 2026–27 returns respectively.

What changes

Records, four updates, one return

Digital records of each transaction. A quarterly update (a summary, not a tax return) due 7 August, 7 November, 7 February and 7 May. The tax return from software by 31 January, when tax is still paid.

Sources: Find out if and when you need to use MTD for Income Tax · Work out your qualifying income · Send quarterly updates · Checked 27 Oct 2026. Read the full explainer.

02 · Checklists

One checklist for the practice. One for the client.

Printable A4 checklists for MTD for Income Tax. Every date and threshold is checked against GOV.UK, with the sources listed at the back. If GOV.UK changes a rule we cover, buyers are emailed the updated edition free.

Recommended for practices For accountants & bookkeepers

Accountancy Practice Rollout Checklist

For practices rolling MTD out across a client base, from segmenting clients to the final declaration.

£19One-off · PDF

Page 1 of the Accountancy Practice Rollout Checklist, showing the client segmentation table
  • Segment every client A to E by threshold and start date
  • Exemption screening, and how agents apply
  • Agent authorisations: the ASA, main or supporting agent
  • Software checks before you standardise
  • Per-client onboarding and a quarterly timetable
  • Fees, and the engagement-letter clauses to add
  • Client communications timeline from November 2026
  • Client letter template, intake questions and triage grid
  • 6-page A4 PDF
  • Instant download
  • 55 tick-box checks
Buy the practice checklist · £19

Sold by UBL HOLDINGS LTD via Payhip. Card payment processed by Square.

For sole traders & landlords

Sole Trader Readiness Checklist

For a sole trader or landlord getting ready for their own start date.

£9One-off · PDF

Page 1 of the Sole Trader Readiness Checklist, showing the start-date check
  • Work out qualifying income and the start date
  • Automatic exemptions, and when to apply
  • Key dates for 2026, 2027 and 2028 starters
  • What to check before paying for software
  • Digital records and quarterly updates
  • The final declaration and penalty rules
  • 4-page A4 PDF
  • Instant download
  • 27 tick-box checks
Buy the sole trader checklist · £9

Sold by UBL HOLDINGS LTD via Payhip. Card payment processed by Square.

Sourced from GOV.UK and HMRCEvery date and threshold checked on 26 October 2026, with sources listed in the PDF.
Free updated editionsIf GOV.UK changes a rule we cover, buyers get the new edition by email.
Faulty file? Full refundIf a file is faulty or not as described, we replace it or refund you in full.
Secure card checkoutThrough Payhip, with payments processed by Square. Sold by UBL HOLDINGS LTD (11940647).
Page 2 of the practice checklist: exemptions, agent authorisations and software Page 1 of the practice checklist: segmenting clients by threshold and start date
Pages 1 and 2 of the practice edition, as supplied. Edition 2026-10-26.
03 · Inside the practice edition

Ten sections, in the order you will need them.

Sections 1 to 4 are one-off set-up for the practice. Sections 5 and 6 are the per-client workflow. Section 7 covers fees and engagement letters, and section 8 is the communications calendar.

  1. 01Segment clients by threshold and start dateFive segments, A to E, with the action for each nowp.1
  2. 02Screen for exemptionsAutomatic exemptions, applications and response timesp.2
  3. 03Agent authorisationsThe agent services account, existing SA codes, agent rolesp.2
  4. 04Choose software for the practiceNine checks before you standardise on a productp.2
  5. 05Client onboarding workflowPer client, in order, from segment to bank feedp.3
  6. 06Quarterly and year-end workflowAn internal timetable worked back from each deadlinep.3
  7. 07Fees and engagement-letter updatesPricing models and nine clauses to add or updatep.4
  8. 08Client communications timelineWho to contact, and when, from November 2026p.4
  9. 09Client letter templateWith five questions for every sole-trader clientp.5
  10. 10Client triage gridOne row per client, ready for your spreadsheetp.5
Buy the practice checklist · £19 6-page PDF · instant download · sources on page 6
04 · The working year

Four updates a year, each due on the 7th.

Each quarterly update is cumulative from the start of the tax year, and a nil update is still due if nothing happened. The deadlines are the same for standard and calendar update periods.

  • 7 AugFirst quarterly updateStandard period 6 Apr to 5 Jul
  • 7 NovSecond quarterly update6 Apr to 5 Oct, cumulative
  • 7 FebThird quarterly update6 Apr to 5 Jan, cumulative
  • 7 MayFourth quarterly update6 Apr to 5 Apr, the full tax year
  • 31 JanTax return and any tax owedAfter the tax year ends

HMRC will not give penalty points for late quarterly updates in 2026 to 2027. From 2027 to 2028, each missed deadline earns a point, and 4 points means a £200 penalty. Source: GOV.UK.

Full deadline calendar

The MTD quarterly cycleThe tax year runs from 6 April to 5 April. Quarterly updates are due by 7 August, 7 November, 7 February and 7 May. The tax return is due by 31 January after the tax year ends.Q1Q2Q3Q4TAX YEAR6 Apr – 5 AprReturn and tax dueby 31 January after7 AugNEXT DUE7 NovNEXT DUE7 FebNEXT DUE7 MayNEXT DUE
05 · For practices

The checklist gets clients signed up. QuarterClose gets their records in, every quarter.

Four quarterly updates a year means four rounds of chasing receipts. QuarterClose chases each sole trader and landlord client against their own quarter: a note when it opens, a midpoint nudge, then reminders 14 days and 3 days before the 7th.

  • No client login. Clients reply with a photo, a PDF or a voice note.
  • You approve every line. Then export a CSV for Xero, QuickBooks or FreeAgent and file in the software you already use.
  • Free pilot for up to 25 clients. Practice plan £149 a month for up to 50 clients, invoiced by UBL HOLDINGS LTD.
Request a free pilot See how QuarterClose works

QuarterClose is not HMRC-recognised software and does not submit updates. WhatsApp chasing starts once the practice number is approved by Meta; until then reminders go by email.

06 · Free desk references

Built for the practice, not the sole trader shopper.

See which clients start when, keep quarterly deadlines visible and track changes to HMRC-recognised software, without another “pick a tool” quiz. Free to use, with a last-checked date on every page.

Start-date bands

Map clients to the £50k, £30k and £20k mandation waves, with citations to official GOV.UK guidance.

Open start dates →

Deadline calendar

Quarterly update due dates for the first MTD year, plus the final declaration deadline, from GOV.UK.

Open the calendar →

Software tracker

All 103 HMRC-recognised products, refreshed from the official finder: 18 with a free version, 76 also listed for tax return filing.

Open the tracker →
Operational information only, not tax advice. Always confirm thresholds, exemptions and software recognition on GOV.UK and HMRC’s own software finder before advising clients.
07 · Practice guides

Short briefings, cited to GOV.UK.

Operational guides for accountants and bookkeepers, each with a last-checked date and links to the source. Not tax advice.

08 · Questions

MTD, and the checklists.

Anything else? Write to UBL HOLDINGS LTD at the registered office below, quoting your Payhip order reference if you have one.

What is Making Tax Digital for Income Tax?

HMRC’s system for sole traders and landlords over an income threshold. They keep digital records, send quarterly updates from compatible software and submit the tax return from software by 31 January after the tax year.

Who has to use MTD for Income Tax, and when?

Sole traders and landlords registered for Self Assessment whose qualifying income (turnover before expenses from self-employment and property) was over £50,000 on their 2024 to 2025 return start on 6 April 2026. Over £30,000 on 2025 to 2026 starts on 6 April 2027, and over £20,000 on 2026 to 2027 starts on 6 April 2028.

When is the next MTD quarterly update due?

7 November 2026, for 6 April to 5 October 2026 (or 1 April to 30 September for calendar update periods). HMRC will not give penalty points for late quarterly updates in 2026 to 2027.

Who is the Practice Rollout Checklist for?

Accountants and bookkeepers with sole trader and landlord clients who need to plan MTD for Income Tax across the whole client list: who starts when, authorisations, software, onboarding, fees and client letters.

Which one should I buy?

If you look after several clients, the £19 practice edition. It covers the practice set-up and the per-client workflow, and includes a client letter template, five intake questions and a triage grid. The £9 sole trader edition is for a sole trader or landlord getting ready for their own start date.

How do I get the file?

Checkout is through Payhip and card payments are processed by Square. The PDF downloads straight after payment. It is A4 and prints cleanly.

What happens if the rules change?

Each edition shows the date it was checked against GOV.UK. If GOV.UK changes a rule we cover, buyers are emailed the updated edition free.

What if the file is faulty?

If a file is faulty, will not open or is not as described, tell us and we will replace it or refund you in full. This does not affect your statutory rights. See our terms.

Can I use the client letter template with my clients?

Yes. Adapt it for your own clients. The checklists are licensed for use within your own business or practice and may not be resold or republished.

Is this tax advice?

No. It is general operational information drawn from GOV.UK and HMRC guidance, with sources listed. Confirm each client’s position on GOV.UK and use your professional judgement.

Who runs MTD Practice Desk?

UBL HOLDINGS LTD, a company registered in England and Wales (company number 11940647). We are not affiliated with HMRC, and HMRC does not recommend software providers.

Sources

Software list last checked: 2026-10-27 · 103 products · Agent “view all” query on HMRC finder.

Get the April 2027 cohort ready, one client at a time.

Segment, authorise, choose software and sign clients up before 6 April 2027, with every step on one checklist.

Practice checklist · £19 Sole trader checklist · £9