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At Par · United Kingdom

Do you need to use Making Tax Digital for Income Tax?

It is no longer something coming in future. Making Tax Digital for Income Tax started on 6 April 2026, and for the first group of sole traders and landlords the first quarterly update is days away.

A qualified accountant (ACCA) is accountable. The finance team you don't hire.

In one line

If your qualifying income from self-employment and property was over £50,000 in 2024-25, yes — you have been in since 6 April 2026, and your first quarterly update is due 7 August 2026. Over £30,000 in 2025-26 joins in April 2027; over £20,000 in 2026-27 joins in April 2028.

In the United Kingdom

What it means for your records.

Am I in, and from when?

It depends on your qualifying income in the previous tax year, not this one.

Qualifying income is your total gross income from self-employment and property combined — turnover, before expenses — taken from the return you submitted for the previous tax year. HMRC writes to people above the threshold, but if no letter arrives it is still your responsibility to check and sign up.

Over £50,000 in 2024-25In from 6 April 2026 — live now
Over £30,000 in 2025-26In from 6 April 2027
Over £20,000 in 2026-27In from 6 April 2028
What countsSelf-employment + property, before expenses

Source: HMRC — find out if and when you need to use Making Tax Digital for Income Tax.

What is a quarterly update, actually?

Category totals sent from your software — not a miniature tax return.

Every three months your compatible software adds up your digital records and sends HMRC a total for each income and expense category. No tax is calculated and nothing is finalised at that point. The deadlines are fixed dates and are the same whether you use standard or calendar update periods.

First period (standard)6 Apr 2026 – 5 Jul 2026
First deadlineFri 7 August 2026
Then7 Nov · 7 Feb · 7 May
Calendar periodsSame deadlines apply
7 Aug 2026The first quarterly update deadline under Making Tax Digital for Income Tax covers 6 April to 5 July 2026. If you are in the over-£50,000 group, this one is yours.

Source: HMRC — use Making Tax Digital for Income Tax: send quarterly updates.

What happens if you are late?

In the first year, no penalty points for late quarterly updates.

HMRC is not issuing penalty points for late quarterly updates during the first year of Making Tax Digital for Income Tax. Points begin for tax years after 2026-27, with a threshold of four. So the honest position is that the cost of being late this year is falling behind, not a fine — and falling behind is what makes the following year expensive.

Year one (2026-27)No penalty points for late updates
From 2027-28Points apply
Points thresholdFour
The real year-one costRecords falling behind

Source: HMRC — penalties for Making Tax Digital for Income Tax.

Show, don't tell

One document in. Recorded, with its evidence.

Read, checked twice, recorded.

Dr  Operating expensesGBP 4,800
Cr  Accounts payable — supplierGBP 4,800

It balances · evidence attached · append-only. At Par records it — you still authorise the payment.

Send one invoice, see what comes back Don't take our word for it — send one of your own and watch it come back recorded.
Pricing

Priced against the hire, not the software.

An in-house bookkeeper in the UK typically costs £24,000–40,000 a year, before on-costs. At Par is a fraction of that — the accountant and the accounting system in one, a qualified accountant accountable.

Flat monthly, sized to your volume. Start with a 30-day paid pilot; no lock-in.

Books
from£199per month
  • Bookkeeping and monthly close
  • VAT reconciled under MTD
  • A qualified accountant accountable
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Full
Custommulti-entity / CFO
  • Everything in Books + Tax
  • Multiple entities or group
  • CFO-level reporting and advisory
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Every plan starts with a 30-day paid pilot · billed monthly, no lock-in · a qualified accountant accountable · you authorise everything that moves money. Exact scope sized on your call.

Why you can sign off on it

At Par prepares. Two checks agree. You authorise.

Two checks must agree before anything is recorded. Evidence on every figure. Append-only records. A qualified accountant (ACCA) is accountable. You or your agent submit through HMRC-recognised software. You authorise everything that moves money — At Par never moves it. At Par is not HMRC-recognised submission software and does not provide audit or assurance services.

Questions

Asked by United Kingdom businesses.

Is At Par the software I submit through? +

No. At Par keeps your digital records and prepares the quarterly figures; you or your agent submit through HMRC-recognised MTD software. At Par is not itself HMRC-recognised submission software.

I have not had a letter from HMRC. Am I safe? +

Not necessarily. HMRC writes to people it identifies as above the threshold, but the responsibility to check and sign up remains yours whether or not a letter arrives.

Does this replace my Self Assessment return? +

No. Quarterly updates sit alongside the year-end process — they are category totals, not a return. Self Assessment for 2025-26 is still due by 31 January 2027.

Do you do audit? +

No. At Par keeps your books audit-ready and prepares your accounts; we do not provide audit or assurance services. A qualified accountant is accountable for the work.

Is At Par MTD-compatible software? +

No. At Par keeps your records MTD-ready and prepares your figures; you or your agent submit through HMRC-recognised MTD software. At Par is not itself HMRC-recognised submission software, and it never moves your money.

What does it cost? +

Books start from £199 a month and Books plus Tax is £399 a month, with custom scopes for groups and multi-entity work. You are priced against the hire, not the software, and can start with a 30-day paid pilot.

The pilot

Get your UK records to par. Before 7 August.

Sized to your volume, priced against the hire, not the software. A 30-day paid pilot, full service, your weekly brief from week one.

A few seats this cohort No lock-in · billed monthly Clean exit — records & evidence, always yours A person, not a bot

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Reviewed by an ACCA on the At Par team · Last updated 27 July 2026 · dates cited from GOV.UK / HMRC — verify your own position before filing. See our United Kingdom overview.

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