Making Tax Digital for Income Tax applies to self-employed individuals (and landlords) by reference to their qualifying income: broadly gross self-employment and property income combined. From April 2026 it covers those over £50,000 — which includes most established dental associates. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028, so part-time and newer associates follow soon after.
To be clear: tax payment dates don't change. January and July stay as they are. What changes is cadence — your records have to be current all year, not resurrected each spring.
An associate's finances are cleaner than most small businesses': one main income stream via monthly practice pay statements, a modest set of recurring expenses, no stock, few invoices. Set up properly — bank feed into decent software, pay statements captured monthly, expenses photographed as they happen — the quarterly update becomes a fifteen-minute confirmation, not a filing event.
There's a penalty points system for late updates rather than instant fines, but drifting is a bad habit that compounds into a horrible year-end. If you're inside MTD and still on paper records, fix it this month — migrating mid-year is far easier than reconstructing three missed quarters.
Deadlines coming up, rule changes that affect dentists, and one number worth checking — once a month, no spam.
If your qualifying income (gross self-employment plus any property income) is over £50,000, MTD for Income Tax applies from April 2026 — that captures most established full-time associates. Over £30,000 joins from April 2027 and over £20,000 from April 2028.
No — payment dates are unchanged (31 January and 31 July). The quarterly updates are summaries of income and expenses from your digital records; the tax is settled after the final declaration exactly as before.
Any HMRC-recognised MTD software works; what matters is the setup — bank feeds connected, practice pay statements and superannuation mapped correctly, and expenses captured as they happen. As a Xero Gold Partner we set clients up on Xero as standard and file the quarterly updates for them.
A free, no-obligation conversation about your situation — associate, principal, buying or selling. If we can't add value, we'll say so.
One short email a month: deadlines coming up, rule changes that affect dentists, and one number worth checking in your practice. No spam, unsubscribe any time.