Sole traders and landlords across Northern Ireland are being encouraged to prepare for the first Making Tax Digital for Income Tax quarterly update deadline on Friday 7th August 2026.

The deadline applies to those in the first phase of Making Tax Digital for Income Tax, which began on 6th April 2026 for sole traders and landlords registered for Self Assessment with qualifying income of more than £50,000 from self-employment, property, or both. The first quarterly update covers the period 6th April to 5th July 2026 and must be submitted to HM Revenue & Customs using compatible software.

This article is intended to signpost Chamber members to support, rather than provide tax advice. Members who may be affected should first check whether the rules apply to them, particularly if they are sole traders, landlords, or have both self-employment and property income. GOV.UK provides a checker  to help people confirm if and when they need to use Making Tax Digital.

Members should also speak to their accountant or tax agent as early as possible. HMRC guidance explains that those in scope will need to keep digital records, choose and authorise compatible software, and submit quarterly updates of income and expenses. Agents can also be authorised to act on behalf of clients.

Further support is available through nibusinessinfo.co.uk, which signposts HMRC guidance for sole traders, landlords, tax agents and advisers. This includes step-by-step guidance, information on choosing software, advice on exemptions for those who genuinely cannot use digital tools, and HMRC videos and webinars.

The rules will be phased in further, with those earning above £30,000 brought in from April 2027 and those above £20,000 from April 2028. Even if members are not affected this year, it may be worth checking future obligations now.

The takeaway: Sole traders and landlords should use GOV.UK, nibusinessinfo.co.uk and their accountant or tax agent to check their position and prepare ahead of the 7 August deadline.

Check if you qualify for MTD here GOV.UK

For further guidance check the NI Business Info wesbite