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For UK creators · the check takes 90 seconds

Make money from content? The first Making Tax Digital deadline is 7 August 2026.

On 6 April 2026 the tax system for sole traders changed. If Making Tax Digital covers you, your first quarterly update — for 6 April to 5 July — is due by 7 August. This page tells you whether that’s you, and what to do about it.

1

Is this me?

Three questions

Over £50,000 — gross?

Did self-employment income plus any property rent come to more than £50,000 on your 2024/25 Self Assessment return — before expenses came off?

Sole trader?

Do you work as yourself, not through your own limited company? Companies are outside this system — content income that runs through your Ltd doesn’t count here.

UK taxpayer?

Do you file a UK Self Assessment return?

Three yeses means the 7 August deadline is almost certainly yours. The definitive answer is HMRC’s checker, in about two minutes: check if Making Tax Digital for Income Tax applies to yougov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax
2

The two things people get wrong

Read these even if you skim

It’s gross, not profit — and it combines.

£50,000 means your income before any expenses, and content earnings count together with rent from property. £45,000 from content plus £8,000 of rental income is £53,000 — in scope, even if your profit after expenses is only £28,000.

It doesn’t switch on automatically.

HMRC writes to people it believes are in scope, but the legal duty to check sits with you — and the deadline applies whether or not a letter ever arrives.

3

What a quarterly update actually is

Smaller than it sounds

A digital summary of your income and expenses, sent from software. It is not a tax return.

  • Category totals only. HMRC sees summary figures — advertising, travel, professional fees — not your receipts or individual transactions.
  • No bill attached. It triggers no tax payment, and there are no reliefs or adjustments to work out.
  • Cumulative. Each update covers the tax year so far.
  • One per income source. Two separate trades means two sets of updates.
  • Software, not paper. Records must be kept in MTD-compatible software — paper and manual spreadsheets don’t comply.
  • Cash basis. Most sole traders count income when it’s received and expenses when they’re paid.
  • Lighter under £85,000. Below that turnover, the required expense breakdown is lighter.
4

The bits that catch creators

Generic guides miss these

Gifted PR is income.

Where a brand sends product and content is expected in return, that’s taxable income at its market value. Creators consistently get this wrong.

Every payout is turnover.

TikTok, YouTube and AdSense, Meta, Stripe, PayPal, Substack, Patreon, affiliate networks — all of it counts.

Currency converts.

Paid in dollars or euros? Multi-currency income needs converting for your records.

5

What to do before 7 August

Four steps
STEP 1Find your 2024/25 returnThe number that decides this is gross income — turnover plus property, before expenses.
STEP 2Run HMRC’s checkerTwo minutes, definitive answer — the link is in section 1.
STEP 3Get MTD-compatible softwareHMRC keeps a list of recognised software — start there. If you have an accountant, ask which one they work with.gov.uk/guidance/find-software-that-works-with-making-tax-digital-for-income-tax
STEP 4Send the first updateYour income and expense totals for 6 April to 5 July, submitted by 7 August.
Running late this year? No penalty points. HMRC has confirmed a one-off soft landing: quarterly updates submitted late during 2026/27 won’t trigger penalty points. You still have to send each one, interest still applies to unpaid tax once your final declaration is in, the 31 January 2028 deadline doesn’t move — and the normal penalty regime starts in 2027/28.
6

What comes next

The rhythm of the year
7 Aug 2026first update · 6 Apr–5 Jul
7 Nov 2026second update
7 Feb 2027third update
7 May 2027fourth update
31 Jan 2028final declaration for 2026/27 · replaces the Self Assessment return

Not you this year? Probably you soon. The threshold drops to over £30,000 from April 2027 and over £20,000 from April 2028. Under £50,000 now? You can sign up voluntarily and get comfortable early.

Lorova

Records scattered across five platforms? I’m doing a handful of these by hand before the deadline — leave your details or email me: hello@lorova.ukWritten by Chai, who’s building Lorova — bookkeeping software for UK creators, in progress. This page explains a deadline — it isn’t tax advice. For your own situation, use HMRC’s checker above or speak to an accountant.

Lorova is built by House of Vilora Ltd, registered in England and Wales, company number 16414307. Registered office: 71-75 Shelton Street, Covent Garden, London WC2H 9JQ.