Making Tax Digital goes live in 21 days. Here's what actually changes.

If you're a UK freelance developer earning over £50,000, your relationship with HMRC is about to change fundamentally. From 6 April 2026 , Making Tax Digital for Income Tax (MTD ITSA) requires you to: Keep digital records of all income and expenses Submit quarterly updates to HMRC (not just one annual return) Use MTD-compatible software Submit a final declaration (replacing the traditional self-assessment return) Who's affected right now Phase 1 (6 April 2026): Self-employed individuals and landlords with qualifying income over £50,000 Phase 2 (April 2027): Threshold drops to £30,000 If you're under £50k, you have more time. But if you're above it, you have 21 days. The quarterly submission dates For 2026/27 (first MTD year): Quarter Period Deadline Q1 6 Apr – 5 Jul 2026 5 Aug 2026 Q2 6 Jul – 5 Oct 2026 5 Nov 2026 Q3 6 Oct – 5 Jan 2027 5 Feb 2027 Q4 6 Jan – 5 Apr 2027 5 May 2027 Final declaration Full year 31 Jan 2028 Yes, you'll be submitting 5 times a year instead of 1. What software