Making Tax Digital: Sole Traders and Landlords Must File First Quarterly Update by 7 August
HMRC has ordered 864,000 sole traders and landlords with annual income above £50,000 to submit their first quarterly digital tax report by 7 August 2026. This marks a shift from annual Self Assessment filing to four times yearly reporting.
Starting 7 August 2026, HMRC has told more than 864,000 sole traders and landlords they have just weeks left to file their first Making Tax Digital quarterly update, with the deadline set for 7 August 2026.
Who Must File?
The first wave applies to those with combined gross income from self‑employment and property above £50,000. The update is a summary of business income and expenses generated from digital records every three months.
Key Dates and Implications
Quarterly updates fall on 7 August, 7 November, 7 February and 7 May, and the Final Declaration is due on 31 January following the tax year. For many landlords and sole traders, quarterly digital submissions will now sit alongside the annual Self Assessment process, with the tax return still due later by 31 January.
Crucially, HMRC requires all four quarterly updates to be filed before you can make your Final Declaration. People in scope now need to keep their figures up to date and use compatible software to send information to HMRC on time.
If you are a self-employed expat or run a UK rental property, you must now adopt quarterly reporting rather than filing once a year. Ensure you register with HMRC's Making Tax Digital service immediately if you haven't already and choose software compatible with HMRC systems. Mark all four deadline dates in your calendar, as missing any creates obstacles to filing your final annual return.
Sources
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