MTD ITSA Quarterly Calculator
Find out whether — and when — you must join Making Tax Digital for Income Tax Self Assessment. Enter your self-employment and property income and the tool tells you your mandation date, lists your quarterly update deadlines, and estimates a tax set-aside per quarter.
How to use this MTD ITSA calculator
Enter your gross self-employment turnover and gross property income — mandation is based on this qualifying income, not your profit. The calculator combines them and checks them against the phased thresholds: above £50,000 from April 2026, above £30,000 from April 2027, and above £20,000 from April 2028.
You'll see your mandation start date, the four cumulative quarterly update deadlines (7 August, 7 November, 7 February and 7 May), and the 31 January final-declaration date. Optionally set a tax set-aside percentage to get a rough quarterly amount to reserve for Income Tax and Class 4 NIC. The set-aside is a planning estimate only — your real liability depends on profit, allowances, and any other income.
Want your MTD ITSA dates + a quarterly checklist by email?
Drop your email and we'll send a copy of this calculation along with a short filing checklist. Completely optional — the tool above is fully free with or without it.
By submitting, you agree to receive a one-time email at the address you entered. We won't share it, and you can unsubscribe any time.
Frequently asked questions
- Who has to use MTD for Income Tax, and when?
- Making Tax Digital for Income Tax Self Assessment (MTD ITSA) applies to sole traders and landlords by qualifying income — the gross income (turnover) from self-employment plus property. You must join from 6 April 2026 if your qualifying income is above £50,000, from 6 April 2027 if above £30,000, and from 6 April 2028 if above £20,000. HMRC has not yet confirmed a date for those at or below £20,000.
- What is "qualifying income" — is it my profit?
- No. Qualifying income is your gross income before expenses — total self-employment turnover plus total property income. It is not your taxable profit. So a sole trader turning over £55,000 with £20,000 of costs still has qualifying income of £55,000 and is in scope from April 2026.
- What do I actually have to submit each quarter?
- You send four cumulative quarterly updates per tax year from MTD-compatible software, summarising your business and property income and expenses. The standard period deadlines are 7 August, 7 November, 7 February and 7 May. After the tax year you submit a final declaration (replacing the old Self Assessment return) by 31 January, where you confirm the figures and claim any reliefs and allowances.
- Can I use calendar quarters instead?
- Yes. By default the quarters run from 6 April, but you can elect for calendar quarters ending 30 June, 30 September, 31 December and 31 March. The filing deadlines (7 August, 7 November, 7 February, 7 May) are the same either way. Choosing calendar quarters can make the figures easier to pull from your bookkeeping.
- What happens if I miss a quarterly update?
- MTD ITSA uses a points-based penalty system: you get a penalty point for each missed submission deadline, and once you reach the points threshold a £200 penalty applies, with further £200 penalties for each subsequent default. Keeping digital records in software that prepares each update automatically is the simplest way to stay compliant.