HMRC Compliance

Making Tax Digital for Childminders

What MTD actually requires, when it applies to you, and how KinderStart handles digital records, quarterly updates and your final declaration.

Written byDaniel Broadhurst (Founder)|Published: 22 June 2026|
Ofsted Aligned

Making Tax Digital is a change to how you report your income to HMRC, not a change to how much tax you owe. If you're self-employed and your income is above the threshold, you'll keep digital records throughout the year and send HMRC a summary every three months instead of one return in January.

The Basics

What MTD Actually Requires

Three separate obligations, not one — it's easy to satisfy one and still fall short on the others.

Digital record-keeping

Every business transaction recorded digitally as it happens — not reconstructed from a shoebox of receipts once a year.

Digital Links

Data has to flow from your records to HMRC without a human retyping or copy-pasting it anywhere along the way.

Quarterly updates + final declaration

A summary sent every three months, then a final declaration to confirm your tax position by 31 January.

Timeline

Who Has to Join, and When

Based on your qualifying income two tax years before the phase starts.

Mandation Date
Qualifying Income (prior year)
6 April 2026
Over £50,000 in 2024/25
6 April 2027
Over £30,000 in 2025/26
6 April 2028
Over £20,000 in 2026/27 (subject to final legislation)

Qualifying income is your gross turnover before expenses, combining all self-employment and property income. You can also join early through HMRC's Voluntary Sign-Up scheme if you'd rather get comfortable with quarterly reporting ahead of your mandation date.

Deadlines

Your Deadlines Once You're In

Standard quarterly periods, with each update due one month and two days after the quarter ends, then a final declaration in January.

Period
Update Due
6 Apr – 5 Jul
7 August
6 Jul – 5 Oct
7 November
6 Oct – 5 Jan
7 February
6 Jan – 5 Apr
7 May
Final Declaration
31 January (following the tax year)
Common Mistake

Why "I'll Just Use a Spreadsheet" Usually Fails

Not because HMRC dislikes Excel — because of two specific rules it doesn't satisfy on its own.

The Digital Links problem

A spreadsheet needs "bridging software" bolted on to talk to HMRC directly. If a formula gets overwritten or a total is copy-pasted anywhere in the chain, the record stops being compliant — and quarterly submissions mean that risk comes round every three months, not once a year.

The receipt problem

Digital records need an evidence trail, not just a column of numbers — a digital copy of each receipt linked to its transaction. A list of totals in a spreadsheet doesn't provide that on its own.

Read the full breakdown of the Digital Links rule →

What's Built

How KinderStart Handles It

Live now — quarterly updates and your final declaration submit straight to HMRC, whether you're mandated in or joined early.

1

Records build themselves as you work

Invoices, manual income, and expenses — including a photographed receipt — are captured as digital records automatically, with the Use of Home apportionment calculated for you rather than guessed at year end.

2

Connect to HMRC once

Authorise KinderStart against your Government Gateway account, and it tracks your open and fulfilled obligations for the year so you always know what's due next.

Submit each quarter, then finalise

Each periodic update is built from your aggregated digital records and validated before it's sent — no manual re-typing anywhere in the chain — with amendment history if a figure needs correcting, and a final declaration to close out the year.

Where Invoicing Fits In

Not itself what makes you MTD compliant — but a real source feeding your digital records.

Invoices feed your income records

Every invoice you send parents becomes part of the digital income record MTD requires — generated automatically from attendance, with Tax-Free Childcare formatting built in.

Payments and expenses complete the picture

MTD doesn't care whether income came from an invoice or a manual entry — KinderStart aggregates both, plus your allowable expenses, into each quarterly update.

Looking specifically for invoicing and payment tracking? See the full accounting feature set →

Frequently Asked Questions

The questions childminders actually ask us about MTD.

Get your digital records in order before your date arrives

KinderStart tracks your income and expenses as you go, keeps the receipts, and submits your quarterly updates and final declaration straight to HMRC.

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KinderStart strives for accuracy. Competitor features and pricing comparisons are based on publicly available information as of May 2026. Details are subject to change by respective providers.

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