Making Tax Digital for locums: the 7 November update, and who joins in April 2027

Two Making Tax Digital (MTD) for Income Tax dates matter to self-employed locums right now:

This page explains both in plain English and links to GOV.UK for each point.

New: the £30,000 threshold from April 2027

On 5 October 2026, HMRC urged sole traders and landlords earning more than £30,000 to "act now". From 6 April 2027, around 1,077,000 more of them will need to create digital records and use compatible software to send HMRC quarterly updates and complete their tax return.

What GOV.UK says:

• The threshold uses qualifying income, which is your gross self-employment and property income (turnover) before expenses or allowances are taken off. It isn't your profit. For April 2027, the test is your qualifying income for the 2025 to 2026 tax year.
• It drops again to £20,000 from April 2028, based on 2026 to 2027 income.
• HMRC encourages people to sign up early so they have time to choose software and get ready. To sign up you need to be registered for Self Assessment and have submitted a tax return in the last two years.
• Quarterly updates are short summaries, not extra tax returns.
• There are some exemptions, for example if you're digitally excluded.

What this means for locums: if your self-employed locum income (plus any property income) was over £30,000 in 2025 to 2026, check whether MTD applies to you from April 2027. Many locums, including those doing a few sessions a week alongside a salaried or training post, could cross £30,000 in turnover. Income paid through PAYE doesn't count towards qualifying income. If you're unsure, use HMRC's checker or ask your accountant.

Sources: GOV.UK press release, 5 Oct 2026 · Find out if and when you need to use MTD for Income Tax · Sign up for MTD for Income Tax

Already in MTD? Your next update is due 7 November

If MTD started for you in April 2026, your second quarterly update is due by 7 November 2026.

Updates are cumulative: each one covers the tax year so far, not just the last three months.

If your accounting period runs from 1 April to 31 March, you may use calendar update periods instead. Your second update would then cover 1 April to 30 September, and the deadline is still 7 November.

Good to know (from GOV.UK):

• A quarterly update is a summary of income and expense totals. HMRC doesn't get individual receipts or invoices.
• If you had no income or expenses in a period, you still need to send the update.
• HMRC will not apply penalty points for late quarterly updates in the 2026 to 2027 tax year. Penalty points do still apply to late tax returns, and you need to send your quarterly updates before you can submit your tax return through software.
• Don't confuse this with 31 October, the deadline for paper Self Assessment returns for 2025 to 2026. The online deadline is 31 January 2027.

Sources: GOV.UK: Send quarterly updates · Self Assessment deadlines

What to have ready for 6 April to 5 October

Income

• Every locum session or shift invoiced in the period: practice or trust, date, amount
• What's been paid, and what's still outstanding
• Any other self-employed income (teaching, appraisals, out-of-hours, medico-legal)

Expenses, totalled by category

MTD uses the same income and expense categories as Self Assessment. For most locums those are the SA103S (short self-employment) categories:

• Travel and vehicle costs (including mileage, see below)
• Use of home / premises
• Phone, office and stationery
• Accountancy, legal and professional fees
• Other allowable business expenses (check with your accountant what applies to you)

Keep the records behind each total. You don't send them, but you should be able to show them if asked.

Mileage

If you use simplified expenses for your car, the 2026/27 rate is 55p a mile for the first 10,000 business miles, then 25p (it was 45p before 6 April 2026). Keep a log of date, journey, purpose and miles. Source: GOV.UK simplified expenses: vehicles

Who's submitting

• Agree with your accountant who sends the update and when they need your figures. Many will want them well before 7 November.
• If you file yourself, you need compatible (HMRC-recognised) software. GOV.UK: find compatible software

Joining in April 2027? What to do now

These are the steps GOV.UK recommends. It's not personal advice.

1. Check whether you're in, using HMRC's checker: Find out if and when you need to use MTD
2. Talk to your accountant about who will send your updates and which compatible software they'll use.
3. Consider signing up early, as HMRC suggests, so you have time to get used to it.
4. Start keeping your sessions, invoices, expenses and mileage organised now, so 2027/28 isn't a scramble.

How LocumBook helps

LocumBook is a finance and admin app built for UK locums. It keeps your sessions, invoices, expenses and mileage in one place, so your figures are organised and ready for MTD.

Free: log sessions and invoices, see what's paid and what's outstanding, record expenses, track mileage.

LocumBook Pro (14-day free trial on monthly and annual plans, then £9.99/month, £59.99/year or £179.99 lifetime):

• Exports by MTD quarter, with cumulative figures for each update period
• Expenses grouped into SA103S categories, with estimated mileage worked out at the right HMRC rate for each tax year, including the 25p rate after 10,000 miles.
• An export you can send to your accountant or use with your MTD software

What LocumBook doesn't do: LocumBook does not file anything to HMRC. It helps you keep your figures organised for MTD. The submission itself is made by your accountant or through compatible MTD software.