Making Tax Digital for Income Tax: what delivery drivers need to do
Who it applies to and when, what a quarterly update actually is, and what changes about your records. The thresholds run £50,000 from 6 April 2026, then £30,000, then £20,000.
Correct for the 2026/27 tax year. Last checked 12/09/2026.
Making Tax Digital for Income Tax changes how you report, not what you owe. The tax rules are identical. What changes is that you keep your records in software and send HMRC a summary four times a year instead of once.
Does it apply to you?
It depends on your qualifying income, which is your self-employed and property income added together, before expenses.
| From | Applies if qualifying income is above |
|---|---|
| 6 April 2026 | £50,000 |
| April 2027 | £30,000 |
| April 2028 | £20,000 |
HMRC decides from the figures on your most recently filed return, and writes to you if you are in scope. If your income is close to a threshold, the return you file in January is the one that decides the following April.
What a quarterly update is
A summary of your income and expenses so far in the year, sent through compatible software. Four of them, covering the quarters that run from 6 April.
They are cumulative, so each one restates the year to date rather than only the last three months. A mistake in the first quarter gets corrected by the next update rather than needing an amendment.
Nothing is paid on them. They are not four tax bills. The tax is still worked out once, at the end of the year, on the final declaration.
What the end of the year looks like
After the fourth update you make a final declaration, which is where any adjustments, other income and reliefs go in. That replaces the Self Assessment return you file now, and the 31 January deadline does not move.
Payment dates do not change either. The balancing payment is still due 31 January, with payments on account on 31 January and 31 July if they apply to you.
What "digital records" means in practice
Individual transactions, kept in software, with a date, an amount and a category. Not a spreadsheet total typed in once a quarter, and not a shoebox.
- Every payment from every platform, dated.
- Every allowable cost, dated and categorised.
- Your mileage log, because the mileage claim has to be supportable in exactly the same way it is now.
You can use more than one piece of software as long as the digital links between them hold. In practice most drivers will keep records in one place and file through one piece of compatible software or an accountant.
Where JoltMile fits
JoltMile keeps the records the rules ask for: every shift and every expense, dated, categorised, with the mileage worked out per shift at the rate that applied when you logged it. It exports as CSV or JSON, and produces a Self Assessment summary broken down by quarter.
It does not submit to HMRC. Filing needs software on HMRC's compatible list, or an accountant, and JoltMile is the record-keeping half rather than the filing half. That is worth knowing now rather than in the week an update is due.
What to do before it applies to you
- Check your last return. If turnover was near a threshold, assume you are in scope and be pleased if you are not.
- Get your records digital now. The habit is the hard part, not the software.
- Work out who is filing. If you use an accountant, ask what they need from you and in what format.
- Watch for the letter. HMRC writes to people it believes are in scope, and the letter is the point at which this stops being theoretical.
Sources
Common questions
- Does Making Tax Digital apply to me?
- From 6 April 2026 it applies if your qualifying income is over £50,000. Qualifying income is your self-employed and property income added together before expenses. The threshold drops to £30,000 a year later and £20,000 the year after, so check which stage you are in.
- Does it change how much tax I pay?
- No. The tax rules are identical either side of it. What changes is that you keep records digitally and send HMRC a summary four times a year instead of once.
- What is a quarterly update?
- A summary of your income and expenses for a three-month period, sent through compatible software. It is not a tax calculation and nothing is due to be paid with it.
- Do I still file a tax return?
- A final declaration replaces it, submitted after the fourth quarterly update. It is where reliefs, other income and anything the quarterly updates did not cover are dealt with.
- What counts as a digital record?
- Your income and expenses kept in software rather than on paper, in enough detail to support the updates. A spreadsheet typed up in January stops being sufficient.
About the author
Issac Davies, Founder of JoltMile
Issac Davies drives for gig apps in the UK and built JoltMile to show drivers what a shift actually pays once fuel, insurance and tax come off. Every guide here is checked against HMRC and gov.uk guidance, and is information rather than tax advice.
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Shift log · Expenses · CSV and JSON export: the JoltMile app works this out from your own shifts. Your first 10 shifts are free.
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