MTD: 5 last-minute checks before 6 April

Making Tax Digital (MTD) for income tax officially kicks off on 6 April 2026. While the shift from one annual tax return to quarterly digital submissions can sound daunting, it’s mostly about changing your habits. 

Here are five last-minute checks to make sure you’re ready to hit the ground running on 6 April. 

1. Double-check your gross income threshold

It could be worth taking 10 minutes to look back at your 2024-25 records. The MTD requirement is triggered if your total gross income (before any expenses are deducted) is over £50,000.

• the distinction – remember your total gross income is based on your turnover, not your profit
• combined income – if you have income from both a trade and a rental property, you must add these together to see if you hit the threshold

2. Make sure your software is fully connected

MTD requires ‘functional compatible software’ that can connect directly with HMRC. Manual entries into the old tax portal are no longer an option for your quarterly updates.

• what to do – log into your accounting software and look for an MTD settings or connections tab and make sure it’s set up correctly
• bridging software – if you’re keeping your records in a spreadsheet, make sure you’ve signed up for a bridging tool that can digitally link your data to HMRC’s systems

3. Commit to digital record-keeping from day one

Under the new rules, the requirement to keep digital records starts on 6 April. This means every receipt and invoice should be recorded electronically as soon as possible after the transaction.

• the habit – try to build a consistent digital bookkeeping habit. Whether that’s taking photos of receipts or logging them daily into your software, start this habit from 6 April so you’re prepared when your first update is due
• bank feeds – if your software allows it, connect your business bank account. This can sometimes automate much of the record-keeping by pulling your transactions directly into your digital ledger

4. Map out your new quarterly deadlines

The shift from one annual filing to quarterly updates is perhaps the biggest change to your workflow. Marking these dates in your calendar now will help you manage your time effectively throughout the year.

Accounting period	Dates covered	Submission deadline
First	6 April to 5 July 2026	5 August 2026
Second	6 July to 5 October 2026	5 November 2026
Third	6 October to 5 January 2027	5 February 2027
Fourth	6 January to 5 April 2027	5 May 2027

5. Verify your government gateway access

It’s easy to forget your login details when you only use them once or twice a year. But your software will need to be authorised with your Government Gateway account to send data to HMRC.

• authorisation – make sure you’ve followed the prompts within your software to allow it to interact with your HMRC account. This authorisation usually needs to be refreshed every 18 months, so starting fresh now could be a good idea
• what do do – log into your Government Gateway account today to make sure your password and two-factor authentication are working

More tax guides for small businesses

• Small business tax changes: new thresholds, rates, and allowances
• What is a business tax account? HMRC’s BTA explained for small businesses
• Tax-free allowance 2025-26: what it means for your business
• Reduce your tax bill by claiming these self-employed expenses