Since 6 April 2026, a sole trader with more than £50,000 turnover sends HMRC an update every quarter, from software. In 2027 the line drops to £30,000, in 2028 to £20,000.
Written by Griet Coussement, founder of Vintro Pro and Vintiques Export
Which rules? The United Kingdom only. Making Tax Digital is an HMRC scheme. It does not exist in Belgium, the Netherlands or France.
MTD for VAT works through Odoo. Odoo sends your VAT return to HMRC itself, with the button “Send to HMRC”. Vintro Pro passes every sale to Odoo, piece by piece. How it works
Four times a year, a short update to HMRC, from software. That is Making Tax Digital for Income Tax.
It is for sole traders and landlords. Your tax return stays: you still file it by 31 January. What changes is that you keep your records digitally and send your totals four times a year.
When do you start?
Enter the turnover from your tax returns, before expenses. Business and property together.
Only if you are already registered for Self Assessment and have filed a return. HMRC looks at your latest return again every year. This is a tool, not a tax return.
You send totals per category: sales, stock bought, costs. HMRC does not see your individual receipts or invoices.
Then your tax return, as always: by 31 January.
Prefer calendar quarters (1 April – 30 June and so on)? You may, with the same deadlines. Choose it in your software before your first update.
That is VAT, not Income Tax. If you are VAT-registered, MTD for VAT has applied to you since April 2022. For dealers, it holds good news.
MTD asks for digital figures. A dealer works piece by piece. Vintro Pro turns the one into the other.
How it works: Vintro Pro keeps your figures, piece by piece, and passes them to Odoo. Odoo sends your VAT return to HMRC. You retype nothing.
2026–27: no points for a late updateA late tax return does get a point.
After that: one point per missed deadlineEvery quarterly update and every return counts.
4 points = £200And another £200 for every deadline you miss after that.
Making Tax Digital does not exist there. The closest thing is mandatory e-invoicing.
HMRC scheme. Closest: e-invoicing over Peppol, mandatory since 1 January 2026.
HMRC scheme. No mandatory e-invoicing between businesses either.
HMRC scheme. Closest: e-invoicing, receiving from 1 September 2026.
over £50,000 since April 2026; £30,000 in 2027; £20,000 in 2028
Yes, for VAT. Odoo's UK accounting module sends your VAT return to HMRC, with the button “Send to HMRC”. Vintro Pro passes every sale to Odoo, so you retype nothing. For the quarterly Income Tax updates, Odoo has no button of its own: you need an extra app or your accountant.
If your qualifying income was over £50,000 on your 2024–25 tax return, you have had to use it since 6 April 2026. Over £30,000 on your 2025–26 return: from 6 April 2027. Over £20,000 on your 2026–27 return: from 6 April 2028.
Your self-employment and property turnover added together, before expenses. Wages, dividends from your own company and your share of partnership profit do not count.
Not all of them. Under MTD for VAT, the extra margin scheme records and the calculation of the margin VAT do not need to be digital, but you must still keep them (VAT Notice 700/22, §3.8). The sale itself, with its date, value and VAT rate, is kept digitally.
In the 2026–27 tax year HMRC gives no penalty points for late quarterly updates; a late tax return still gets one. After that, every missed deadline is one point, and at 4 points you pay £200.
No. Making Tax Digital is an HMRC scheme and applies in the United Kingdom only. The closest thing in Belgium and France is mandatory e-invoicing; the Netherlands has no such obligation between businesses.
Sources — gov.uk: Check if you're eligible for Making Tax Digital for Income Tax (last updated 26 March 2026); Work out your qualifying income (11 September 2026); Use Making Tax Digital for Income Tax: Send quarterly updates and Using it for the first time (16 October 2026); Penalties for Making Tax Digital for Income Tax (30 March 2026); Get ready for MTD: an agent toolkit (2 November 2026); HMRC, VAT Notice 700/22 Making Tax Digital for VAT, §3.3 and §3.8. Checked on gov.uk on 7 November 2026. This is an explanation, not tax advice.
Vintro Pro keeps every purchase and sale per piece and passes them to Xero or Odoo. Odoo sends your VAT return to HMRC. Vintro Pro itself sends nothing to HMRC.