# Mtdpilot report

As-of: **2026-10-13** · Qualifying income: **£35,000.00**
Cohort: **£30,000+ from 6 Apr 2027** — mandated from 2027-04-06

## Headline figures

- Qualifying income: £35,000.00
- Income Tax (illustrative): £2,086.00
- Class 4 NI (illustrative): £0.00
- **Total liability: £2,086.00**
- Payments on account sketch (each): £1,043.00

## Quarterly calendar (2026/27)

| Quarter | Due | Days | Status |
|---|---|---:|---|
| Q1 | 2026-08-07 | -67 | overdue |
| Q2 | 2026-11-07 | 25 | upcoming |
| Q3 | 2027-02-07 | 117 | upcoming |
| Q4 | 2027-05-07 | 206 | upcoming |

## Tax / NI sketch (rUK 2026/27)

- Income Tax: £2,086.00
- Class 4 NI: £0.00
- **Total: £2,086.00**
- POA sketch (each): £1,043.00

## Payment plan (POA + balancing, 2027/28)

- POA1: £1,043.00 due 2028-01-31
- POA2: £1,043.00 due 2028-07-31
- Balancing estimate: £0.00 due 2028-01-31
- Simplification: the current-year estimated liability is modelled as the payments-on-account base, so two POAs of half the liability cover it in full and the modelled balancing payment is £0.00 on the POA1 due date.

## Penalties

- Submission points: 0 (financial £0) — Points-based late submission: 4 points triggers £200, then £200 per further missed deadline.
- Late payment (0d): penalty £0.00, interest illus. £0.00

**Late-pay curve** (modelled on £2,086.00, 2026/27 regime):

| Days late | Penalty | Interest (illus.) | Total extra |
|---|---:|---:|---:|
| 0 | £0.00 | £0.00 | £0.00 |
| 15 | £0.00 | £0.00 | £0.00 |
| 30 | £83.44 | £0.00 | £83.44 |
| 31 | £166.88 | £0.57 | £167.45 |
| 45 | £166.88 | £8.57 | £175.45 |
| 60 | £166.88 | £17.15 | £184.03 |
| 90 | £166.88 | £34.29 | £201.17 |
| 180 | £166.88 | £85.73 | £252.61 |

## Software readiness

- MTD-compatible software connected: yes
- Choose software by: 2027-03-07 (145 day(s) from as-of; 30 days before mandation on 2027-04-06)
- Bridging needed: no

## Next steps

1. Mandation starts 2027-04-06 (£30,000+ from 6 Apr 2027): choose MTD-compatible software and move income/expense records digital before that date.
2. File the Q2 quarterly update by 2026-11-07 (25 day(s) after 2026-10-13).
3. Budget for the illustrative £2,086.00 liability (Income Tax £2,086.00 + Class 4 NI £0.00): sketch payments on account of ~£1,043.00 each due 31 January and 31 July, with any balance due the following 31 January.
4. Pay balancing amounts by 31 January and keep payments on account on track to avoid the late-payment ladder and interest.
5. If an accountant files for you, authorise them as your agent and send them this report link so the 2026/27 deadlines above are covered.

## Assumptions

- rUK 2026/27 illustrative bands. Ignores savings/dividend stacking, Scottish rates, student loans, loss relief, capital allowances detail, and Class 2. Not a Self Assessment substitute.
- Mandation uses gross qualifying income (trading turnover + property rents); profit figures drive the tax/NI sketch only.
- Late-payment and points figures model the 2026/27 penalty regime for illustration.

## Disclaimer

Educational illustration only — not tax or legal advice. Mandation uses gross qualifying income (trading + property). Tax/NI figures are simplified rUK 2026/27 estimates and ignore many reliefs. Confirm deadlines and software obligations on GOV.UK / with a qualified agent.

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*Educational only — not advice. Rules: MTD-ITSA-2026-10.*