Making Tax Digital for childminders
If you are a self-employed childminder in the UK, your annual tax return is being replaced by four quarterly updates and a final declaration. Here is when it reaches you.
The bit that catches childminders
Registered childminders are self-employed and their fee income counts in full. Foster carers, by contrast, are outside MTD entirely — the two are often confused.
When it starts
It depends on your gross income — everything invoiced or received before a single expense comes off.
- April 2026 — gross income over £50,000, first affected tax year 2026/27
- April 2027 — gross income over £30,000, first affected tax year 2027/28
- April 2028 — gross income over £20,000, first affected tax year 2028/29
Typical earnings for a childminder run around £15,000–£35,000, so most full-time childminders are caught by the £30,000 threshold in April 2027 at the latest, and a good number by the £50,000 one a year earlier.
Do you also let a property?
Rental income is added to your trading turnover for the threshold test. A childminder turning over £25,000 with a flat bringing in £12,000 has qualifying income of £37,000 — over the April 2027 threshold, even though neither figure would reach it alone. This is the most common way people find out late.
What actually changes
- Digital records of income and expenses, kept as you go rather than reconstructed in January.
- Four updates a year through HMRC-recognised software. A spreadsheet on its own will not file them.
- A final declaration by 31 January, which replaces the Self Assessment return.
The dates, if you start in April 2027
Work out your own position
One minute, five questions, no email. It adds your trading and rental income properly.
Check if MTD applies to you