HMRC Regulatory Compliance Guide

Making Tax Digital (MTD for ITSA) Guide for UK Performers

HMRC is replacing the traditional annual Self Assessment tax return with mandatory quarterly digital updates. Here is what every UK performer and self-employed creative must do to stay compliant.

The MTD Mandate Timeline for UK Self-Employed

From April 2026, self-employed individuals with gross qualifying income over £50,000 must maintain digital financial records and submit 4 quarterly updates per tax year directly to HMRC.

Phase 1 April 2026 Gross Income > £50,000
Phase 2 April 2027 Gross Income > £30,000
Phase 3 April 2028 Gross Income > £20,000

What Do You Need to Submit Every Quarter?

Quarterly updates are summary statistics of your income and allowable expenses for each 3-month period (e.g. 6 April to 5 July, 6 July to 5 October, 6 October to 5 January, 6 January to 5 April).

Azawa compiles your recorded gig invoices and scanned expenses automatically into an official HMRC MTD schema payload, sending it directly via our HMRC API integration.

Frequently Asked Questions

Are quarterly MTD updates tax payment deadlines?

No. Quarterly updates are informational reports to provide HMRC with accurate financial figures throughout the year. Tax payment deadlines remain the standard 31st January and 31st July payments on account.

Check Your MTD Readiness Threshold

Use our free UK tax and MTD calculator to see when MTD applies to your income.