Making Tax Digital Deadline — Every Date You Need

• April 2019 — MTD for VAT became mandatory for VAT-registered businesses above the VAT threshold.
• April 2022 — MTD for VAT extended to all VAT-registered businesses.
• 6 April 2026 — MTD for Income Tax begins for sole traders and landlords with qualifying income over £50,000.
• 6 April 2027 — MTD for Income Tax threshold drops to £30,000.
• 6 April 2028 — MTD for Income Tax threshold drops to £20,000.

Once you are inside MTD for Income Tax, you must send four quarterly updates per tax year. The standard update periods and HMRC deadlines are:

• Q1 (6 April – 5 July): due 7 August
• Q2 (6 April – 5 October cumulative): due 7 November
• Q3 (6 April – 5 January cumulative): due 7 February
• Q4 (6 April – 5 April cumulative): due 7 May

For the first MTD ITSA cohort starting in April 2026, the first quarterly update is due 7 August 2026.

See full 2026 deadline schedule →

If your accounting period does not align with the tax year you can choose calendar update periods, which end on the last day of each month. The HMRC due dates remain the same: 7 August, 7 November, 7 February and 7 May.

The final declaration replaces the traditional Self Assessment tax return for people inside MTD for Income Tax. It is due by 31 January following the end of the tax year. For 2026/27, that means 31 January 2028.

You should sign up with HMRC for MTD for Income Tax in good time before your start date. For the 2026 cohort, that means signing up before 6 April 2026 so your software can begin recording the new tax year correctly from day one.

MTD registration help →

HMRC uses a points-based late submission penalty system. Each missed quarterly update normally earns a point; accumulating points triggers 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.

Read the full MTD penalties guide →