Since 6 April 2026, some UK sole traders, including creators with larger self-employed incomes, have had to keep digital records and send HMRC quarterly updates. This article sets out, as of 2 November 2026 and according to GOV.UK, who is covered, what an update contains and when the second deadline of the 2026 to 2027 tax year falls. It describes UK rules only.
What is Making Tax Digital for Income Tax?
Making Tax Digital for Income Tax is the UK government’s scheme for moving self-employment and property income reporting into compatible software. According to GOV.UK, a person must use it if they are a sole trader or landlord registered for Self Assessment, have self-employment or property income (or both), and have qualifying income above the threshold for the relevant tax year.
In practice, it changes how and how often records reach HMRC. Instead of gathering figures once a year for a tax return, a person in scope keeps digital records, sends summary updates during the year and then completes the return through the same software. Creators who work through a limited company are not in the same position: GOV.UK’s guidance on who must use the service refers to sole traders and landlords, and the page does not discuss companies. Readers weighing up the two structures can start with the Influencers Digest guide to choosing between a sole trader and a limited company.
Who has to use it, and from when?
GOV.UK sets out a phased timetable, with each phase tied to a different tax year’s qualifying income:
| Qualifying income | Tax year it is measured on | Must use the service from |
|---|---|---|
| Over £50,000 | 2024 to 2025 | 6 April 2026 |
| Over £30,000 | 2025 to 2026 | 6 April 2027 |
| Over £20,000 | 2026 to 2027 | 6 April 2028 |
HMRC reviews each person’s Self Assessment return and qualifying income every tax year. According to GOV.UK, HMRC writes to people it believes are in scope, but someone who receives no letter is still responsible for checking whether the rules apply to them. Partnerships are expected to come in later, with a timeline still to be announced. Some people are exempt, for example if they are digitally excluded, and exempt people still report income and gains through a Self Assessment return.
Anyone who is not yet required to join can sign up voluntarily. GOV.UK says that a volunteer must be registered for Self Assessment and must have submitted a tax return in the last two years.
Does qualifying income mean profit or turnover?
It means turnover. GOV.UK’s guidance on working out qualifying income says it is the total of self-employment and property income measured gross, before expenses, based on the Self Assessment return for the previous tax year. Income from all sources is added together; the guidance gives an example in which £25,000 of rental income plus £27,000 of self-employment income gives £52,000.
The guidance lists what is left out, including employment (PAYE) income, dividends (including from a person’s own company), and State Pension and private pensions. For a creator, the relevant question is how much self-employed income, before costs, appeared on the return. Brand fees, platform payouts and affiliate commission are all examples of creator income that could count towards a self-employment total, but the guidance does not list creator income types, so that mapping is this article’s own reading.
An illustrative calculation
Take a hypothetical creator who reports £34,000 of sponsorship fees and £19,000 of platform revenue on a 2024 to 2025 return, with £11,000 of business costs.
- Gross self-employment income: £34,000 + £19,000 = £53,000.
- Profit after costs: £53,000 − £11,000 = £42,000.
- Qualifying income for the test: £53,000, because it is measured before expenses.
On GOV.UK’s description, that figure is above £50,000, even though profit is below it. This is illustrative arithmetic, not a statement about any real person.
What does a quarterly update actually contain?
According to GOV.UK, an update contains totals for each income and expense category, using the same categories as Self Assessment. Individual receipts and invoices are not sent. A person does not need to make accounting or tax adjustments first, and if there was no income or expense in a period an update must still be sent.
Updates are cumulative. Each one covers the period “from the start of the current tax year (6 April)” to the end of the quarter, so corrections made to the records show up in the next update.
A cumulative example
Suppose a creator’s records show £10,000 of income in the first quarter and a further £12,000 in the second. The first update would show £10,000. The second would show the running total of £22,000 for 6 April to 5 October, not £12,000. This is a hypothetical illustration of the cumulative principle.
HMRC has also stressed, in a 2 November 2026 release, that a quarterly update is not a tax return. It involves no tax calculation and no payment; the overall tax is worked out when the 2026 to 2027 return is completed.
When are the deadlines?
GOV.UK’s guidance gives these dates for the standard tax-year periods:
| Update period | Deadline |
|---|---|
| 6 April to 5 July | 7 August |
| 6 April to 5 October | 7 November |
| 6 April to 5 January | 7 February |
| 6 April to 5 April | 7 May (following tax year) |
Software defaults to these standard periods. A person can instead elect calendar periods (for example 1 April to 30 June) and the deadlines stay the same. GOV.UK says the choice must be made before the first update is sent and cannot be changed for the rest of that tax year.
The second deadline of 2026 to 2027 is therefore Saturday 7 November 2026. HMRC says updates can be sent at any time up to and including that date, and it encourages sending early. It also says the Self Assessment helpline is open on Saturday 7 November from 9am to 3pm.
What happens if a deadline is missed?
For 2026 to 2027, GOV.UK says there are no penalties for missing a quarterly update deadline, though people must still keep digital records and send updates before submitting the return. Penalties for late tax returns and late payments still apply.
After that first year, the points-based system applies, according to the penalties guidance:
- each missed quarterly update or tax return deadline earns one penalty point;
- only one point can be earned per deadline, even with several businesses;
- reaching four points triggers a £200 penalty, and each further missed deadline after that brings another £200;
- points below the threshold are removed automatically 24 months after the missed deadline.
Late payment charges work separately. For 2026 to 2027, GOV.UK says payments up to 15 days late attract no penalty, while longer delays bring percentage charges and interest, with the exact rates set out in the guidance. The tax return and payment deadline remains 31 January after the end of the tax year.
What do the tools, sign-up and records involve?
GOV.UK says a person needs software compatible with the service to keep digital records, send quarterly updates and submit the return, and that HMRC does not provide the software itself. HMRC has said that recognised options include free packages and that spreadsheets can be used with bridging software.
Signing up uses the same user ID and password as Self Assessment, and a person may be asked to prove their identity using a phone app with a passport or driving licence. According to GOV.UK, from September 2026 HMRC would start signing up people who must use the service for 2026 to 2027 and have not signed up, using only the information it already holds, which may not reflect recent changes. Anyone who has not been signed up can still do so themselves or ask an agent.
For creators, the practical consequence is a record-keeping one. Invoices, platform statements and expense receipts need to be captured as the year goes on, which links closely to the habits covered in the Influencers Digest guide to invoices and late payment. The wider tax picture is covered in the HMRC basics for creators, and the Influencers Digest overview of how creators make money is a useful reminder of how many income streams can sit in one total.
What should a creator near a threshold take from this?
Three points follow from the published guidance. First, the test is based on gross income from an earlier return, so a creator’s profit can be well below a threshold while turnover is above it. Second, the dates are set: 6 April 2027 for those over £30,000 on 2025 to 2026 income, and 6 April 2028 for those over £20,000 on 2026 to 2027 income. Third, the first year carries no penalty points for late quarterly updates, which makes it a trial period rather than a permanent allowance.
Those with mixed income, such as a PAYE job alongside creator work, should note that PAYE income is excluded from qualifying income, while the self-employed part is counted. Whether any one person is covered is a question for HMRC’s online checker, the letter HMRC sends or a tax adviser.
Conclusion: a calendar, not a new tax
Making Tax Digital for Income Tax changes when and how figures reach HMRC, not the basic rule that tax is settled through the annual return. For creators in scope, the next fixed date is 7 November 2026, with 7 February and 7 May to follow, and the threshold falls in stages to £30,000 and then £20,000.
This article is general information based on published GOV.UK and HMRC guidance as of 2 November 2026. It is not tax, legal or financial advice, and rules, thresholds and deadlines change.
Sources: GOV.UK (Find out if and when you need to use Making Tax Digital for Income Tax); GOV.UK (Work out your qualifying income for Making Tax Digital for Income Tax); GOV.UK (Sign up for Making Tax Digital for Income Tax); GOV.UK (Use Making Tax Digital for Income Tax: send quarterly updates); GOV.UK (Penalties for Making Tax Digital for Income Tax); GOV.UK (Five things you need to know ahead of Making Tax Digital for Income Tax quarterly deadline)
