Income Tax
How the Income Tax page works out your Self Assessment figures for each tax year, with HMRC connected or not: your income, your expenses in HMRC’s boxes and your profit, downloading them for your accountant, and sending your quarterly updates and final declaration to HMRC.
Open Reports > Tax > Income Tax to see your Self Assessment figures for a tax year: your income, your expenses in HMRC's boxes, and your profit. They're worked out from your records, so the page works with HMRC connected or not. Connected, it also lists the quarterly updates HMRC wants from you under Making Tax Digital for Income Tax, and you send them from here. Not connected, you download the figures for your accountant, or use them to fill in your Self Assessment return yourself.
The page covers one business and one tax year at a time. If you have more than one business, choose it with the Business filter at the top. Beside it, choose the tax year: the current one or any of the three before it, such as 6 April 2026 to 5 April 2027. From the menu, the page starts on the current tax year. From a link, such as the Income Tax update on Accounts > Home, it starts on the business and tax year the link is for. It replaced the Income Tax (Making Tax Digital) page, and links to that page open it.
A limited company pays Corporation Tax, not Income Tax. If your business type is Limited company in Settings > Accounts & tax, the page says A limited company pays Corporation Tax, not Income Tax. These figures are for a sole trader’s or partner’s Self Assessment.
Your Self Assessment Figures
Your Self Assessment figures are worked out from your records without asking HMRC anything, so they're the same with HMRC connected or not. Under the heading are the dates they cover: the whole tax year once it's over, or the year so far while it's going, such as 6 April 2026 to 23 October 2026, so far.
The line underneath says how your income counts. It follows When income counts in Settings > Accounts & tax:
- Cash Basis: Income counts on the day you’re paid, less anything you refund. Expenses count on their date.
- Accrual Basis: Income counts on the day you charge for the work, and debts you write off count as an expense. Expenses count on their date.
Then come the figures:
- Income: Income (turnover) is what your work brought in, less refunds: the money you received or, if income counts when you do the work, what you charged. Other income, like tips is the tips you were given. Total income adds them up.
- Expenses, in HMRC’s boxes: Your expenses added up in the boxes on the self-employment pages of the Self Assessment return, which HMRC calls the SA103, such as Car, van and travel expenses or Phone, fax, stationery and other office costs, then Total expenses. Each expense goes in its category's box, chosen in Settings > Accounts & tax or as the category's Tax box in Settings > Expense Categories. Only the boxes with something in them are listed.
- Profit or loss: Total income less total expenses, such as Profit: £8,700.00, or Loss: £40.00 when your expenses come to more.
Notes underneath say what went into the figures that the lines don't show:
- Refunds: Such as Income is the money you received less £20.00 you refunded.
- Debts written off: If income counts when you do the work, such as Irrecoverable debts are the £80.00 of debts you wrote off. They're in the Irrecoverable debts written off box.
- Mileage claims: For a van or car you claim at HMRC's mileage rate, such as Car, van and travel expenses include £67.50 at HMRC’s mileage rate for 150 business miles in Transit. The rate covers its running costs, so those are left out, and a note says so: 3 expenses of £240.00 recorded against Transit are left out, as the mileage rate covers running costs. Record parking and tolls without a van to claim them. The Vehicles Report explains claiming by mileage.
If any of your expenses are in a category without a box, a warning names the categories, such as These expense categories have no tax box, so they’re under Other business expenses: Ladders. An expense without a category shows as Uncategorised. Once a category has a box, its expenses move to it. The warning ends by saying where the boxes are chosen, which depends on your role:
- If you can change the business's settings: Choose their boxes in Settings › Accounts & tax. Its Expense categories step has every category. See Accounts and Tax Settings.
- If you can edit expense categories but not the settings: Choose their boxes on each category in Settings › Expense categories. Each category has a Tax box. See Editing an Expense Category.
- Otherwise: Someone who manages your settings can choose their boxes.
What Counts
The figures come from your transactions dated in the tax year, counted the same way as your reports:
- Completed entries only: Payments still pending, failed or cancelled don't count.
- Left out: Opening balances, which bring over what customers owed before you used Work Planner, and missed visits.
- VAT: For a VAT-registered business the figures are before VAT.
- The same as Profit and Loss: For the same dates, the Profit and Loss Report comes to the same income and expenses, unless you claim a vehicle at HMRC's mileage rate, which claims its miles here in place of its running costs.
Downloading the Figures for Your Accountant
Download for your accountant, beside the heading, saves the figures as a spreadsheet (a CSV file, which opens in Excel), named by the tax year, such as self-assessment-2026-27.csv. Your accountant can fill in your return from it. It has:
- The dates: The tax year, or the year so far, as at the top of the card.
- The business: Its name, and how its income counts, such as Cash basis.
- Income: Each line, then Total income.
- Expenses: Each of HMRC's boxes with something in it, then Total expenses.
- Profit or loss: With the notes underneath.
The download on For your accountant has this file for each tax year in its period, with everything else your accountant needs.
Quarterly Updates
Under Making Tax Digital for Income Tax, HMRC wants an update of your figures every quarter, and a final declaration once the tax year is over. The Quarterly updates card says how yours get to HMRC:
- Your plan doesn't include Making Tax Digital: If you’re in Making Tax Digital for Income Tax, your accountant can send your quarterly updates using these figures.
- HMRC not connected: Connect HMRC in Settings › Accounts & tax to send your quarterly updates and final declaration from here, or your accountant can send them using these figures. Connecting is the HMRC connection step there.
- Connected for VAT only: Your HMRC connection is for VAT only. Connect HMRC again in Settings › Accounts & tax to send your Income Tax updates from here. A connection made just for VAT returns can't see or send Income Tax updates.
- Connected, without your National Insurance number: Add your National Insurance number in Settings › Accounts & tax to send your updates from here. It goes under Income Tax details there.
- Your role can't see HMRC: Your quarterly updates are sent from here by someone with access to HMRC. HMRC isn't asked for them, so the quarters aren't listed for you.
- Connected, with your National Insurance number: HMRC's quarters for the tax year, as a checklist, then the steps at the end of the tax year. Both are below.
Each Quarter
Once HMRC is connected and your National Insurance number is in, the card lists the quarters HMRC wants an update for in the tax year you've chosen, sent or not, oldest first. A quarter is in the tax year it ends in, so if you use calendar quarters, the one from 1 April to 30 June is in the tax year that starts on 6 April. If HMRC has more than one self-employment business for you, each quarter says which, by its trading name or, without one, the business ID HMRC gave it. Each quarter has its dates, such as 6 April to 5 July 2026, and a badge:
- In progress: The quarter hasn't ended yet.
- Due: Ended and still to send, with HMRC's date, such as Due by 7 August 2026.
- Overdue: Still to send after its date, such as Overdue: it was due by 7 August 2026.
- Sent: Sent from Work Planner, with the day it went, such as Sent on 2 August 2026.
- Sent another way: HMRC has it, but it wasn't sent from Work Planner, such as one your accountant sent, with the day HMRC got it: Sent another way on 1 August 2026.
Send update shows on a quarter that's ended and not been sent, and opens the Send quarterly update popup. See what was sent shows on one that's gone, and opens the Quarterly update sent popup. Both are explained below.
The quarters are for self-employment, the work you do. If HMRC also wants updates for income from property, the card says Updates for property income aren’t sent from Work Planner. Send those another way, such as through your accountant. If they're the only updates HMRC wants for the year, the card says HMRC hasn’t asked for any self-employment updates for this tax year. and the steps at the end of the tax year still show.
If HMRC hasn't asked for anything for the tax year, such as a year before you joined Making Tax Digital for Income Tax, the card says HMRC hasn’t asked for any quarterly updates for this tax year, so there’s nothing to send from here. and the steps at the end of the tax year don't show. If it wants a final declaration but no quarterly updates, the card says HMRC hasn’t asked for any quarterly updates for this tax year. and the steps show.
If HMRC can't list them, the card says what HMRC said instead, such as Your HMRC connection has run out. Connect HMRC again in Settings › Accounts & tax. or HMRC says the National Insurance number isn’t valid. Check it in Settings › Accounts & tax. Your figures above still show.
Sending a Quarterly Update
Updates add up through the tax year: each one sends your figures from 6 April to the end of its quarter, so the third quarter's update has the whole year so far in it. If you change an entry from an earlier quarter, your next update carries the change.
Send update opens the Send quarterly update popup, with the quarter's dates and when it's due at the top, such as 6 April to 5 July 2026 · due 7 August 2026. It says Your figures for the tax year so far, from 6 April 2026 to 5 July 2026: each update sends the year up to the end of its quarter. Then:
- How income counts: The same line as on the page.
- Income: Income (turnover) and Other income, like tips, as above.
- Expenses: In HMRC's boxes, or No expenses so far this year.
- Notes: The same notes as on the page, and the warning about categories without a box: These expense categories have no tax box, so they go under Other business expenses: Ladders.
- Send your expenses as one total (three-line accounts): Shown while your income is under the VAT registration threshold, as the popup says. HMRC lets a smaller business send its expenses as one figure rather than box by box. Switch it on and the expenses become Total expenses (three-line accounts). Leave it off to send them box by box.
- The declaration: I confirm these figures are correct and complete. Sending a false update can lead to HMRC penalties. Switch it on once you've checked the figures.
- Send to HMRC: Sends the update, once the declaration is on. Cancel closes the popup without sending anything.
Once HMRC takes it, Quarterly update sent to HMRC. shows and the quarter reads Sent on with the day. The transactions in it show they've been sent to HMRC. You can still change them: your next update sends the year again, with the new figures.
Only the figures you checked are sent. If something changes them while the popup is open, such as someone adding an expense, nothing is sent. The message says Your figures have changed since you reviewed them, so nothing was sent. Check the new figures, then send them., the popup shows the new figures, and you switch the declaration on again to send them. If HMRC turns the update down, the message says why.
Updates You’ve Sent
See what was sent opens the Quarterly update sent popup. For an update sent from Work Planner, it says What you sent for the tax year up to 5 July 2026., then lists the income that went and the expenses, each by its box, such as Car, van and travel expenses, with the HMRC reference and the day it was Sent. Keep the reference in case HMRC asks about the update.
For one sent another way, the popup says HMRC has this update from 1 August 2026. It wasn’t sent from Work Planner, so its figures aren’t here. Close closes the popup.
At the End of the Tax Year
Under the quarters, At the end of the tax year has the two steps that finish a tax year:
- Adjustments and allowances: Marked Optional. Capital allowances on tools and vans, and anything else the year’s figures need putting right, before you declare. Add adjustments and allowances opens the Annual adjustments & allowances page.
- Final declaration: HMRC works out your tax from the year’s figures, and you declare them, by 31 January after the tax year ends. Work out your tax and declare opens the Final declaration page.
Both pages open on the business and tax year you were looking at.
The final declaration's badge says where it stands:
- After the tax year ends: The tax year you've chosen is still going.
- Due: The year is over and the declaration is still to make, such as Due by 31 January 2028.
- Overdue: Still to make after its date, such as Overdue: it was due by 31 January 2028.
- Declared: Made from Work Planner, such as Declared on 1 December 2027, or just Declared when it was made another way, such as by your accountant.
- Not listed by HMRC: The year is over, but HMRC hasn't listed a final declaration for it, so the page can't say whether one is due.
- To do: HMRC wants it, but hasn't given a date.
Adjustments and Allowances
The Annual adjustments & allowances page is for what the quarterly figures don't cover. As it says: Capital allowances on things like tools and vans, and anything the year’s figures need putting right. They’re added to your quarterly figures and go into HMRC’s tax calculation, so add them before your final declaration. Ask your accountant if you're not sure what to claim.
It asks HMRC as the business you came from. If you have more than one business, it says which, such as For Clear View Window Cleaning. The Income Tax link at the top of the page goes back to the Income Tax page on the same business and tax year. If HMRC has no self-employment for you, the page says HMRC has no self-employment business for your National Insurance number. Check the number in Settings › Accounts & tax.
- Business and Tax year: Your self-employment as HMRC has it, and the tax year the figures are for (this one or one of the three before it), starting on the year you came from. Anything already saved for that year fills in.
- Capital allowances: Such as the Annual Investment Allowance, for the cost of equipment, tools and business vehicles you bought in the year, though not ordinary cars. The (i) beside each one says what it's for.
- Trading income allowance: Claim the £1,000 trading income allowance instead of expenses and capital allowances (for very small businesses — you can't claim both). Switched on, it takes the place of the capital allowances.
- Adjustments: Such as Goods and services for own use, for anything you took out of the business for yourself.
- Declarations: My business name or address changed recently., and Class 4 NICs exemption, which stays on Not exempt unless you're exempt from Class 4 National Insurance.
- Save: Sends them to HMRC, and says Annual adjustments saved for 2026-27.
Final Declaration
The Final declaration page says: The last step of a tax year: HMRC works out your Income Tax from the year’s figures, you check them, and you declare them. Do it once the year’s quarterly updates have gone. It asks HMRC as the business you came from and, if you have more than one, says which, such as For Clear View Window Cleaning. Income Tax at the top takes you back to the Income Tax page on the same business and tax year.
- Tax years: The years HMRC wants a final declaration for, each with its Due date and Status: To declare, Declared when you declared it from Work Planner, or Declared another way, such as by your accountant. With none, it says No tax years to declare.
- Working out your tax: Click a year to open it, then press Calculate my tax. HMRC works it out, which can take a few moments, and the popup shows the results, such as Total Income Tax and NICs due and Total taxable income.
- Declaring: Check the figures, switch on I declare that the information I have provided is correct and complete to the best of my knowledge and belief. I understand I may have to pay financial penalties and face prosecution if I give false information., then press Submit final declaration.
- Problems in the figures: If HMRC finds something wrong, the popup lists it, and the year can't be declared until it's put right.
- A year that's been declared: Click it to see You declared this tax year on 1 Dec 2027., with what was declared and HMRC's Calculation reference, or HMRC already has the final declaration for this tax year. for one made another way.
- Changing a declared year: Amend this year, on a year you declared from Work Planner, works your tax out again so you can send the change with Confirm amendment. The popup says: You’re changing a year you’ve already declared. Send any changed quarterly updates and annual adjustments first, then work out your tax again here and confirm the change. HMRC takes changes for up to 12 months after the 31 January deadline.
On Accounts Home
When your plan includes Making Tax Digital, HMRC is connected and your National Insurance number is in, the next update HMRC is waiting for shows under Things to do on Accounts > Home, such as Income Tax update due 7 August 2026, with the dates it covers. It's the self-employment update due first, and one you send from here drops off straight away. It opens this page on the business Accounts > Home is showing and the update's tax year, so the last quarter of a tax year, due in May, opens on the year it belongs to.
From the menu, the page starts on the current tax year, so choose the year before at the top for its last quarter and its final declaration.
Reminders
With HMRC connected for Income Tax and your National Insurance number in, everyone whose role can send your updates, with Submit under HMRC, is reminded of each quarterly update and final declaration in the notifications bell, on their phone and by email, at 8am: a fortnight before it's due, such as Income Tax update due in 14 days, three days before, such as Final declaration due in 3 days, and once if it's overdue, such as Income Tax update overdue. Overdue is only said for 30 days after the due date, so nothing long gone is brought up.
Each says what it's for and when it's due, such as For 6 July to 5 October 2026, due by 7 November 2026. or For the 2025-26 tax year, due by 31 January 2027. Each opens this page on its tax year, on the business it's for, where the year-end steps lead to the Final declaration page. Each is sent once, and a later one takes the place of the earlier one in the bell.
- Only with HMRC connected: The reminders follow what HMRC wants from you, so there are none without HMRC or with a connection made for VAT only. They're for your self-employment updates, as property updates aren't sent from Work Planner.
- What HMRC last said: The reminders don't ask HMRC themselves. Work Planner notes what HMRC says each time someone in the business opens this page or the Final declaration page, and Accounts > Home for the quarterly updates. So a new update or declaration from HMRC, or one sent another way, is only picked up once someone has opened one of them since.
- Once it's gone: Sending an update or making the final declaration from Work Planner takes its reminder out of the bell straight away. One sent another way, such as by your accountant, goes as soon as Work Planner sees HMRC no longer lists it.
To stop them, turn off Tax reminders in your notification settings. The notifications bell lists them under Tax.
Who Can Use It
Anyone whose role can see reports can open the Income Tax page, whether or not your plan includes Making Tax Digital. The quarters come from HMRC, so they're listed for roles with View under HMRC, which owners, admins and members have. Sending an update, saving adjustments and allowances, and making the final declaration need Submit under HMRC, which owners and admins have: without it, the quarters show without Send update. Downloading the figures needs Export Reports and Lists under Reports. Where the page mentions Settings › Accounts & tax, it's a link if your role can change the business's settings, and plain text if not. See Editing a Role.
Related articles
- Accounts and Tax Settings: When income counts, the box for each expense category, your National Insurance number and connecting HMRC.
- Connecting HMRC: Signing in to HMRC so Work Planner can send them, and connecting again every 18 months.
- VAT Returns: Your VAT returns, with HMRC connected or not.
- Accounts Home: Where the next Income Tax update shows under Things to do.
- Profit and Loss Report: The same income and expenses, month by month.
- Expense Categories List: The categories your expenses go in, and each one's tax box.
- Vehicles Report: Claiming a van at HMRC's mileage rate.
- Transactions List: Every entry behind the figures, and which have been sent to HMRC.
- Notification Settings: Switching tax reminders off, or on again.
- For Your Accountant: These figures, with everything else your accountant needs for a period, in one download.