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Making Tax Digital

Check when Making Tax Digital for Income Tax mandates you (2026/2027/2028), how many submissions you owe each year, and the estimated compliance cost and penalty exposure.

FiscalitéGratuito — sem registo

Dados verificados · julho de 2026

Does VAT MTD count here?

No — MTD for VAT is already mandatory for VAT-registered businesses. This calculator covers MTD for Income Tax, which starts in April 2026.

Fonte: GOV.UK — Making Tax Digital for Income Tax (gov.uk/guidance/using-making-tax-digital-for-income-tax); HMRC penalty points system. · atualizado 2026

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📋Apresentação+

MTD for Income Tax Self Assessment (MTD ITSA) is phased in by qualifying income — self-employment plus property gross income: above £50,000 from 6 April 2026, above £30,000 from April 2027 and above £20,000 from April 2028. Once in, you file four quarterly updates plus a final declaration each year using compatible software, with a points-based late-submission penalty.

💡 Boas práticas

  • Qualifying income is measured before expenses — a low-margin business can still cross the threshold.
  • Spreadsheets are allowed only with bridging software that connects to HMRC's API.
  • Missing a quarterly update earns a penalty point; four points triggers a £200 penalty.

🔢 Exemplo concreto

£60,000 self-employment income mandates MTD from 6 April 2026 — five submissions a year, ~£300 estimated compliance cost, and a £200 worst-case penalty if all quarterly updates are missed.

📖Guia de utilização+

Como usar esta calculadora

  1. 1

    Enter your gross self-employment income and gross property income.

  2. 2

    Add your software cost and the time each quarterly update takes.

  3. 3

    Read the date you become mandated and your submissions per year.

  4. 4

    Review the estimated annual compliance cost and worst-case penalty.

📚Glossário+
Qualifying income
Combined gross income from self-employment and property (before expenses) — the figure that determines whether and when MTD applies.
Quarterly update
A summary of income and expenses sent to HMRC every three months via MTD-compatible software; four per year plus a final declaration.
ℹ️Fontes e atualizações+
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Última atualização dos dados

7 de julho de 2026

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Fontes e referências

GOV.UK — Making Tax Digital for Income Tax (gov.uk/guidance/using-making-tax-digital-for-income-tax); HMRC penalty points system.

Os dados desta calculadora são atualizados regularmente para refletir as últimas tabelas oficiais. Em caso de dúvida, consulte as fontes oficiais indicadas acima.

FAQ — Making Tax Digital

Does VAT MTD count here?+

No — MTD for VAT is already mandatory for VAT-registered businesses. This calculator covers MTD for Income Tax, which starts in April 2026.

What if my income is below £20,000?+

You are not currently mandated, though the government has signalled it will review bringing in smaller businesses later.

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Making Tax Digital 2026 — Calculadora Gratuita — ActioFin