Making Tax Digital for Income Tax: What Changes on April 6, 2026
From April 6, 2026, Making Tax Digital for Income Tax (MTD for ITSA) becomes mandatory for self-employed individuals and landlords with annual income above GBP 50,000. This affects approximately 780,000 taxpayers who must now maintain digital records and submit quarterly updates to HMRC using MTD-compatible software.
The first quarterly filing under the new regime is due by August 7, 2026, and the program will extend to those earning between GBP 30,000 and GBP 50,000 from April 2027.
Digital Record-Keeping Requirements
Under MTD, taxpayers must keep digital records of all business income and expenses using compatible software. Key requirements include:
- All transactions recorded digitally -- no more paper-based bookkeeping as the primary record
- MTD-compatible software that can connect to HMRC systems via API
- Quarterly updates submitted within one month of each quarter end
- End of Period Statement (EOPS) confirming the accuracy of quarterly submissions
- Final declaration replacing the traditional Self Assessment tax return
MTD Quarterly Filing Schedule (2026-2027)
| Quarter | Period | Filing Deadline |
|---|---|---|
| Q1 | 6 April - 5 July 2026 | 7 August 2026 |
| Q2 | 6 July - 5 October 2026 | 7 November 2026 |
| Q3 | 6 October - 5 January 2027 | 7 February 2027 |
| Q4 | 6 January - 5 April 2027 | 7 May 2027 |
The Broader UK Compliance Landscape
MTD does not exist in isolation. The UK Data (Use and Access) Act 2025 (DUAA) requires all organizations to have formal data protection complaints procedures by June 19, 2026. Meanwhile, PECR penalties are now aligned with UK GDPR levels -- up to GBP 17.5 million or 4% of global turnover. Businesses need a unified approach to digital records that covers tax, data protection, and retention requirements simultaneously.
How Arhivix Helps
Arhivix provides a secure digital document management platform that supports MTD compliance. With AES-256 encryption, AWS S3 cloud storage, and comprehensive audit trails, Arhivix keeps your business records organized, searchable, and securely archived. Our platform makes it easy to store invoices, receipts, and financial documents digitally, maintaining the complete record trail that HMRC requires.
Whether you are a sole trader transitioning from paper records or an accounting firm managing multiple clients, Arhivix gives you the digital infrastructure MTD demands.
April 2026 is here. Start using Arhivix today and ensure your digital records are MTD-ready from day one.
