About QuarterlyTax

QuarterlyTax is an independent guide to Making Tax Digital for Income Tax, published by Metate Group. It exists because a large number of UK sole traders and landlords are about to move from one tax return a year to five, and most of the material explaining that is either written for accountants or written to sell software.

Who writes it

The site is written and maintained by Metate Group, a UK company. We are not accountants and we do not hold ourselves out as tax advisers. What we do is read the primary sources carefully, work out what they mean for an ordinary self-employed person or landlord, and say it plainly — including where the answer is inconvenient.

Where the information comes from

Every figure on this site comes from HMRC guidance or the professional bodies, not from other websites summarising them. The thresholds, deadlines and penalty rules are checked against these sources:

• HMRC — Making Tax Digital for Income Tax
• HMRC — rates and thresholds for employers
• ICAEW Tax Faculty — MTD for income tax
• Association of Taxation Technicians — MTD exemptions
• ICAS — Making Tax Digital

How it is kept current

MTD has been delayed and rescoped repeatedly since it was first announced, so every threshold and date is held in one place in the site’s code rather than typed into individual pages. When HMRC changes something, every page, the eligibility checker and the deadline tables all update together. That is deliberate: the most common failure in tax content is a page that was right in 2024 and has quietly been wrong ever since.

The rules currently reflected here are: over £50,000 from April 2026, over £30,000 from April 2027, and over £20,000 from April 2028.

What this is not

It is not tax advice, and it cannot be. Advice means someone looking at your specific circumstances and taking responsibility for the answer. This site gives you general guidance so that you understand your position well enough to ask an accountant the right questions — or to be confident you do not need one.

If anything here matters to a real decision you are making, confirm it against the current HMRC guidance or with a qualified adviser before acting.

How the site is funded

QuarterlyTax is free to use. It is funded by advertising and by affiliate commission when a reader chooses to click through to a product we mention. Those links are marked, and they do not change what we say — we publish figures that make some products look unnecessary, because the alternative is not worth having.

Corrections

If you find something wrong, we want to know. Tax content that is quietly out of date is worse than no content at all.