Is Making Tax Digital delayed? No. It started in April
Making Tax Digital for Income Tax is live. It started on 6 April 2026 for sole traders and landlords whose qualifying income was over £50,000 in 2024-25, and the first quarterly update deadline is 7 August 2026. If you were waiting for another postponement, this is the page that saves you a penalty point later: it isn't coming.
Why the rumour won't die
The question is fair, because the start date did move more than once on the way here. Years of "it's coming, now it isn't yet" trained people to treat every MTD date as provisional. That history is exactly why this page exists: the pattern broke in April 2026, and anyone still betting on a delay is now betting against the law as made.
The proof: it's law, in force
The clearest evidence isn't a press release, it's the statute book. The Income Tax (Digital Obligations) Regulations 2026 (S.I. 2026/336) are in force. They replaced the 2021 regulations, which legislation.gov.uk records as revoked on 1 April 2026, days before the start. Governments don't make fresh regulations for schemes they're abandoning. The machinery was rebuilt, switched on, and it even defines how you leave.
What "live" means right now
- The over-£50,000 wave is in. Digital records are required. gov.uk says HMRC writes to those affected, with the reminder that "if you do not receive a letter, it is still your responsibility to check".
- The first deadline is real: 7 August 2026. It covers 6 April to 5 July 2026. The survival guide covers exactly what to send.
- The next waves are scheduled. Qualifying income over £30,000 in 2025-26 brings you in from 6 April 2027; over £20,000 in 2026-27, from 6 April 2028. The checker gives your date.
Not delayed, softened
One thing did get eased, and it's probably feeding the rumour. For the first tax year, HMRC's guidance says it "will not apply penalty points for late quarterly updates for the first tax year (2026 to 2027)". That's a soft landing on lateness, not a pause: the obligation to keep digital records and send updates stands, and the tax return keeps its own penalty rules. Mistakes are handled by correction, not resubmission, and the only update penalty in HMRC's guidance is for lateness, which makes this the cheapest year there will ever be to learn the rhythm.
Quick answers
Has MTD been cancelled or delayed again?
No. It started 6 April 2026 for the over-£50,000 wave, the 2026 Regulations are in force, and the first quarterly deadline is 7 August 2026.
Is the first deadline really 7 August 2026?
Yes. It covers the period 6 April to 5 July 2026. The rest of the year: 7 November, 7 February, 7 May.
Are penalties waived for the first year?
Only for lateness: HMRC will not apply penalty points for late quarterly updates in 2026-27. The obligation itself stands, and the tax return keeps its own penalties.
Will the £30,000 wave be delayed?
Nothing suggests so. gov.uk currently states 6 April 2027 for over £30,000 in 2025-26, and no change has been announced.
Ready before the deadline is
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Join the betaSources: gov.uk, find out if and when you need to use Making Tax Digital for Income Tax (updated 26 March 2026); use Making Tax Digital for Income Tax: send quarterly updates (updated 2 June 2026); get ready for MTD, an agent toolkit (updated 7 July 2026); legislation.gov.uk, The Income Tax (Digital Obligations) Regulations 2026 (S.I. 2026/336). Checked on 8 July 2026.