MTD for Income Tax deadlines

Four quarterly updates, due on the 7th of August, November, February and May, then the tax return and payment by 31 January. Build your own list below and add it to your calendar.

All deadlines, 2026/27 to 2028/29

Tax year	Update 1	Update 2	Update 3	Update 4	Tax return and payment
2026 to 2027	7 August 2026	7 November 2026	7 February 2027	7 May 2027	31 January 2028
2027 to 2028	7 August 2027	7 November 2027	7 February 2028	7 May 2028	31 January 2029
2028 to 2029	7 August 2028	7 November 2028	7 February 2029	7 May 2029	31 January 2030

Late quarterly updates for 2026 to 2027 score no penalty points. A late tax return always does. Penalties.

Your personal calendar

First tax year you use MTD

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Update periods

Standard — 6 April to 5 July, 5 October, 5 January and 5 April (accounting period matches the tax year) Calendar — 1 April to 30 June, 30 September, 31 December and 31 March (accounts to 31 March). Choose it in your software before the first update.

Include payments on account (31 January and 31 July)

Not needed if last year’s bill was under £1,000, or if more than 80% of your tax was collected at source (for example through PAYE).

Calendar reminder

Independent tool, not affiliated with HMRC. It applies the rules published on GOV.UK to the figures you enter. It is not tax advice. HMRC’s letter and your HMRC online account are the only authoritative answer; if in doubt, ask HMRC or a tax adviser.

Standard or calendar update periods?

Standard periods follow the tax year (6 April to 5 April) and suit anyone whose accounts run to 5 April. Calendar periods run from 1 April and end on the last day of a month (30 June, 30 September, 31 December, 31 March); GOV.UK suggests them if your accounts run to 31 March. You choose calendar periods for each income source in your software before the first update, and you cannot switch for a tax year once you have sent an update for it. The deadlines are identical either way.

Your first digital records start on 6 April with standard periods, or 1 April with calendar periods.

What a quarterly update contains

Totals for each income and expense category, the same categories as Self Assessment, worked out by your software from your digital records. HMRC does not receive individual receipts or invoices, and you do not make accounting or tax adjustments at this stage. After sending, you can see an estimate of your tax bill in your software or HMRC online account.

Special cases

Jointly let property

For jointly let properties you may send income only in the quarterly updates, and report the expenses after the end of the tax year by resending the fourth quarterly update before you submit your return. Properties you own alone need income and expenses every quarter.

A new business or property source

If you are already in MTD and start a new self-employment (or your first property business), you include it on a tax return first, then start digital records and quarterly updates for it. GOV.UK’s example: a source started on 1 July 2026 goes on the 2026 to 2027 return (due 31 January 2028), and quarterly updates for it start on 6 April 2028. You can choose to report it from the start instead. An extra UK property is not a new source: it joins your existing UK property business from the first rent.

A business that stops

Tell HMRC through your online account by the quarterly update deadline for the period in which it stopped, and send the outstanding updates. Example from GOV.UK: income that stops in May 2026 needs the update due by 7 August 2026, and none after that.

After the fourth update

You may resend the fourth update to correct errors, add joint-property expenses or Rent-a-Room income, then make your tax adjustments and submit the return. Keep the digital records for at least 5 years after the 31 January deadline.

Questions people ask

What are the MTD quarterly update deadlines?

The 7th of the month after each quarter: 7 August, 7 November, 7 February and 7 May (the May one falls in the following tax year). The deadlines are the same whether you use standard or calendar update periods.

What if I had no income or expenses in a quarter?

You must still send the quarterly update to tell HMRC. GOV.UK is explicit about this.

Does each quarterly update cover only 3 months?

No. Each update covers the period from the start of the tax year to the end of the update period (6 April to 5 October for the second update, for example). Errors in an earlier quarter are corrected in the next update, without resending the earlier one.

I have two businesses. How many updates do I send?

One quarterly update for each self-employment business and each property business, by the same deadline. For penalties, you get at most one point per deadline even if several updates are late.

Can I send the update early?

Yes, from the day after the update period ends, or up to 10 days before it ends if you do not expect any more transactions (GOV.UK’s example is going on holiday). You can also send updates more often, as long as each one covers the full period from 6 April.

When is the tax return due under MTD?

Still 31 January after the end of the tax year: for 2026 to 2027, 31 January 2028. You submit it through your MTD software, after the fourth quarterly update and any adjustments.

Official sources

Use Making Tax Digital for Income Tax: Send quarterly updates — GOV.UK, last updated 19 May 2026, read 29 September 2026.
Use Making Tax Digital for Income Tax: Before you use this guide — GOV.UK, last updated 2 April 2026, read 29 September 2026.
Use Making Tax Digital for Income Tax: Add or cease income sources — GOV.UK, last updated 16 July 2026, read 29 September 2026.
Use Making Tax Digital for Income Tax: Submit your tax return — GOV.UK, last updated 16 July 2026, read 29 September 2026.
Use Making Tax Digital for Income Tax: If your circumstances change — GOV.UK, last updated 7 September 2026, read 29 September 2026.
Understand your Self Assessment tax bill: Payments on account — GOV.UK, read 29 September 2026.

Rules checked against GOV.UK on 29 September 2026.