Home / Glossary / MTD first year
What is MTD first year?
Last verified 31 October 2026
The MTD first year is your first tax year under Making Tax Digital for Income Tax. For those starting in April 2026 it is 2026 to 2027.
Why it matters to landlords
HMRC's first-year timetable says you start digital records on 6 April 2026 for standard update periods, or 1 April 2026 for calendar ones. The four updates fall due by 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027, then the tax return and bill by 31 January 2028. Landlords starting in April 2027 or 2028 get the same pattern a year or two later.
HMRC will not apply penalty points for late quarterly updates in 2026 to 2027, but you still need to send them before submitting your return, and penalty points still apply for a late return. You need compatible software, because HMRC does not supply it. HMRC advises choosing your software before you sign up.
Example
Rina starts in April 2026. She begins records on 6 April, sends the first update in July for the period to 5 July, and the fourth by 7 May 2027. She then completes her 2026 to 2027 return for 31 January 2028.
MTD Deadlines 2026/27: Quarterly Update Calendar →