Making Tax Digital Deadlines 2026

The April 2026 cohort is sole traders and landlords with qualifying income over £50,000. They are the first group to begin quarterly digital reporting under MTD for Income Tax.

Covers the period 6 April 2026 to 5 July 2026.

Covers the period 6 July 2026 to 5 October 2026.

Covers the period 6 October 2026 to 5 January 2027.

Covers the period 6 January 2027 to 5 April 2027.

A quarterly update is a short, cumulative summary of your business and/or property income and expenses for the year so far, sent straight from your software. You do not calculate tax, claim reliefs or finalise anything at this stage — the updates are running estimates. Because they are cumulative, a figure you get wrong in Q1 is simply put right in Q2, so there is no need to panic over small errors.

The dates above use HMRC’s standard quarters (6 Apr–5 Jul, and so on). If it suits your bookkeeping better, you can make an election to use calendar quarters ending 30 June, 30 September, 31 December and 31 March instead. The submission deadlines stay the same — 7 August, 7 November, 7 February and 7 May — only the period end dates shift. Choose whichever lines up with how you already reconcile your accounts.

The final declaration for the 2026/27 tax year is due by 31 January 2028. It finalises your business income for the year, includes all other income and reliefs, and replaces the traditional Self Assessment return.

MTD changes how you report, not when you pay. Your income tax for 2026/27 is still due by 31 January 2028, and if you make payments on account they remain due on 31 January and 31 July as now. The quarterly updates do not trigger any payment.

To be ready for the first quarterly deadline on 7 August 2026, you should have compatible software chosen and set up, be signed up with HMRC, and have your digital record-keeping running from 6 April 2026 so the first quarter’s figures are captured from day one. Leaving setup until the summer risks a rushed first submission.

Get set up before 6 April 2026 →

HMRC operates a points-based penalty system. Each missed quarterly update normally earns a point; accumulating points results in a £200 financial penalty. HMRC has confirmed that for those required to use MTD for Income Tax from 6 April 2026, no penalty points will be applied for late quarterly updates for the first 12 months. Late tax return penalties still apply.