# MTD Practice Desk

> Independent reference for UK accountants and bookkeepers preparing sole trader and landlord clients for Making Tax Digital (MTD) for Income Tax. Start dates, quarterly deadlines, a tracker of 103 HMRC-recognised software products (checked daily against HMRC's finder), practice guides sourced to GOV.UK, and two paid PDF checklists. Run by UBL HOLDINGS LTD (company 11940647). Not tax advice; not affiliated with HMRC.

Key facts (GOV.UK, checked 2026-10-27): MTD for Income Tax applies to sole traders and landlords registered for Self Assessment with qualifying income (turnover before expenses from self-employment and property) over £50,000 on the 2024-25 return from 6 April 2026, over £30,000 on 2025-26 from 6 April 2027, and over £20,000 on 2026-27 from 6 April 2028. Quarterly updates are due 7 August, 7 November, 7 February and 7 May. Next deadline: 7 November 2026 (period 6 April to 5 October 2026). No penalty points for late quarterly updates in 2026-27.

## Start here
- [What is Making Tax Digital?](https://mtdpracticedesk.co.uk/guides/what-is-making-tax-digital): plain-English explainer
- [Home](https://mtdpracticedesk.co.uk/): overview, checklists, deadlines

## Free tools
- [Start dates](https://mtdpracticedesk.co.uk/start-dates)
- [Deadline calendar](https://mtdpracticedesk.co.uk/deadlines)
- [Software tracker](https://mtdpracticedesk.co.uk/software): 103 HMRC-recognised products
- [Software data (JSON)](https://mtdpracticedesk.co.uk/data/software.json)

## Guides
- [What is Making Tax Digital?](https://mtdpracticedesk.co.uk/guides/what-is-making-tax-digital): The plain-English version: who it affects, what changes and when.
- [Who needs MTD (and when)](https://mtdpracticedesk.co.uk/guides/who-needs-mtd): £50k / £30k / £20k bands, HMRC letters and what still sits on Self Assessment.
- [MTD qualifying income, worked out](https://mtdpracticedesk.co.uk/guides/mtd-qualifying-income): What counts towards the threshold, what does not, and the awkward cases.
- [MTD quarterly update deadlines 2026–27](https://mtdpracticedesk.co.uk/guides/mtd-quarterly-update-deadlines-2026): Every due date for 2026–27 and 2027–28, weekdays included, plus penalties.
- [Quarterly updates for practices](https://mtdpracticedesk.co.uk/guides/quarterly-updates): What is sent, standard vs calendar periods, soft landing in 2026–27.
- [MTD for landlords](https://mtdpracticedesk.co.uk/guides/mtd-for-landlords): Rental income, joint lets, foreign property and Rent-a-Room under MTD.
- [MTD software options for sole traders](https://mtdpracticedesk.co.uk/guides/mtd-software-for-sole-traders): The two types of software, what to check, and the 103-product list in numbers.
- [Digital records clients must keep](https://mtdpracticedesk.co.uk/guides/digital-records): What must be digital, multi-product linking and landlord shortcuts.
- [MTD checklist for accountants](https://mtdpracticedesk.co.uk/guides/mtd-checklist-for-accountants): The practice rollout in twelve steps, each tied to the GOV.UK source.
- [Signing up clients as an agent](https://mtdpracticedesk.co.uk/guides/signing-up-clients): Agent services account, authorisations and per-client signup.
- [Exemptions & digitally excluded](https://mtdpracticedesk.co.uk/guides/exemptions): Automatic exemptions vs applications, and agent applications.

## Products
- [Accountancy Practice Rollout Checklist, £19](https://mtdpracticedesk.co.uk/practice-checklist): 6-page PDF, 55 checks, buy at https://payhip.com/b/EPIv4
- [Sole Trader Readiness Checklist, £9](https://mtdpracticedesk.co.uk/sole-trader-checklist): 4-page PDF, 27 checks, buy at https://payhip.com/b/uVG2T

## Related
- [QuarterClose](https://quarterclose.co.uk/): chases sole trader and landlord clients for receipts each MTD quarter; free pilot for up to 25 clients. Same company.

## About
- [Methodology](https://mtdpracticedesk.co.uk/methodology)
- [Sponsor](https://mtdpracticedesk.co.uk/sponsor)
- [Terms](https://mtdpracticedesk.co.uk/terms)
- [Privacy](https://mtdpracticedesk.co.uk/privacy)