Last checked 19 October 2026
Quick answer
If you’re a self-employed cleaner, MTD for Income Tax applies once your qualifying income (what clients pay you, plus any property income, before expenses) is over £50,000 (from 6 April 2026), £30,000 (from 6 April 2027) or £20,000 (from 6 April 2028), according to GOV.UK.
This is general information, not tax advice. Check GOV.UK or speak to an accountant about your situation. Why we say this.
This guide is for self-employed domestic and commercial cleaners, window cleaners and anyone running a cleaning round as a sole trader. It explains MTD for Income Tax using GOV.UK’s guidance.
What changes
Digital records
Your self-employment and property income and expenses are kept in compatible software. Spreadsheets can still be used with software that links to them.
Quarterly updates
Every 3 months your software sends HMRC a summary of income and expenses for each business. It isn’t a tax return.
A tax return at the end
You still submit one tax return a year, using your software, and pay your tax bill by 31 January after the tax year ends.
Does MTD for Income Tax apply to you?
GOV.UK says you need to use MTD for Income Tax if you’re a sole trader or landlord registered for Self Assessment, you get income from self-employment or property (or both), and your qualifying income is over the threshold for the relevant tax year. Qualifying income is your total self-employment and property income before expenses (turnover), not your profit.
| Qualifying income on your tax return for | Over | You’ll need to use MTD from |
|---|---|---|
| 2024 to 2025 | £50,000 | 6 April 2026 |
| 2025 to 2026 | £30,000 | 6 April 2027 |
| 2026 to 2027 | £20,000 | 6 April 2028 |
Source: Find out if and when you need to use Making Tax Digital for Income Tax, GOV.UK.
The test uses turnover, not profit. A cleaner who spends a lot on supplies and travel could have a modest profit but turnover over the threshold. If you also work for a cleaning company on its payroll, that PAYE income doesn’t count towards qualifying income.
Even without a letter from HMRC, GOV.UK says it’s your responsibility to check. Its checker tool can help.
What you’ll need to keep digitally
GOV.UK says each digital record needs the amount, the date and a category (the same categories as Self Assessment). You also keep supporting records, such as bank statements and invoices, for at least 5 years after the 31 January deadline.
For a cleaner, that typically means:
- Client payments, in cash or by bank transfer. Cash needs recording in your software too: date, amount and category.
- Supplies and equipment, such as cleaning products, cloths, a vacuum cleaner and protective clothing.
- Travel. GOV.UK’s expenses guide lists fuel, parking and other vehicle costs as allowable, but says you can’t claim for travel between home and work. How that applies to driving between clients depends on your circumstances, so check with HMRC or an accountant if you’re unsure.
- Simplified mileage. Instead of actual vehicle costs, you can use GOV.UK’s flat rates for cars and vans: 55p a mile for the first 10,000 business miles in the 2026 to 2027 tax year, then 25p. Once you use flat rates for a vehicle, you must keep using them for as long as you use it for the business.
GOV.UK’s digital records guidance says that if you’re sure you’ll use simplified expenses, you don’t need digital records of the actual costs they replace. If you’re not sure, record all expenses.
If your turnover is under the VAT threshold of £90,000, GOV.UK says a sole trader can choose simpler categorisation, recording only whether each transaction is income or an expense.
Key dates
If your qualifying income for 2025 to 2026 is over £30,000, GOV.UK’s published update periods give these dates for your first MTD year, on standard update periods:
- 6 April 2027: MTD starts and your digital records begin
- 7 August 2027: first quarterly update (6 April to 5 July 2027)
- 7 November 2027: second quarterly update (6 April to 5 October 2027)
- 7 February 2028: third quarterly update (6 April 2027 to 5 January 2028)
- 7 May 2028: fourth quarterly update (6 April 2027 to 5 April 2028)
- 31 January 2029: tax return and tax bill for 2027 to 2028
Sources: Send quarterly updates and Submit your tax return, GOV.UK. See our MTD quarterly deadlines 2027 to 2028 page for calendar update periods, and penalty points for late updates.
Free MTD deadline calendar
Add these dates to your phone or computer calendar. No email address or sign-up needed. Download the MTD key dates calendar (.ics)
What kind of software you’ll need
HMRC doesn’t provide software. GOV.UK says yours must create digital records, send quarterly updates and submit your tax return. Some software creates records itself; bridging software connects to records you already keep, such as spreadsheets. If you take payments by bank transfer, software that links to your bank can pull transactions in, though GOV.UK says you’re responsible for checking records are accurate and some items may need adding by hand. HMRC’s find software tool lists products that have been through its recognition process. We don’t recommend particular products.
Cash and card takings
Many cleaning clients pay cash. Under MTD, cash payments need digital records with the date, amount and category, the same as bank payments. If you take card payments through a reader that pays out after fees, GOV.UK says to record the full amount and the fee separately.
Tip
GOV.UK says you should create digital records as close to the date of the transaction as possible. A quick note of cash takings each day helps.
Questions people ask
Do I pay tax every quarter?
No. Quarterly updates are summaries of income and expenses. GOV.UK says MTD won’t change the way you pay tax or the dates payments are due.
Can I claim the cost of driving between clients?
GOV.UK’s expenses guide lists vehicle costs as allowable but says you can’t claim for travel between home and work. How that applies to your round depends on your circumstances, so check with HMRC or an accountant.
Next steps
- Work out your qualifying income: the £30,000 threshold explained
- How to sign up for Making Tax Digital
- MTD quarterly updates explained
- Allowable expenses for sole traders
- What business records to keep
- Keeping records in spreadsheets: bridging software explained
- How to write an invoice
Sources
All checked on 19 October 2026.
- Find out if and when you need to use Making Tax Digital for Income Tax (updated 26 March 2026)
- Work out your qualifying income for Making Tax Digital for Income Tax (updated 11 September 2026)
- Create digital records (updated 16 July 2026)
- Send quarterly updates (updated 16 October 2026)
- Submit your tax return (updated 16 July 2026)
- Choose the right software for Making Tax Digital for Income Tax (updated 13 July 2026)
- Find software that works with Making Tax Digital for Income Tax
- Expenses if you’re self-employed
- Simplified expenses if you’re self-employed: vehicles