MTD Deadlines 2026/27: Every Date You Need to Know
Making Tax Digital for Income Tax is now live. If you are self-employed or a landlord with qualifying income above £50,000, you need to submit quarterly updates to HMRC throughout the 2026/27 tax year.
Here is every deadline you need to know.
Quarterly Update Deadlines
The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. You must submit four quarterly updates, each covering a three-month period:
| Quarter | Period covered | Deadline |
|---|---|---|
| Q1 | 6 April – 5 July 2026 | 7 August 2026 |
| Q2 | 6 July – 5 October 2026 | 7 November 2026 |
| Q3 | 6 October – 5 January 2027 | 7 February 2027 |
| Q4 | 6 January – 5 April 2027 | 7 May 2027 |
Each quarterly update is due one month and two days after the end of the quarter.
End of Period Statement (EOPS)
After the tax year ends, you must submit an End of Period Statement for each source of business income. This finalises your income and expenses for the year and allows you to make any adjustments.
EOPS deadline: 31 January 2028
If you have both self-employment and rental income, you will need to submit a separate EOPS for each.
Final Declaration
The Final Declaration replaces the traditional Self Assessment tax return for your business income. It confirms your total tax position for the year, including any reliefs, allowances, and non-business income.
Final Declaration deadline: 31 January 2028
This is the same date as the old Self Assessment deadline, so the end-of-year timeline has not changed — it is the quarterly updates throughout the year that are new.
What You Submit in Each Quarterly Update
Quarterly updates are relatively straightforward. You submit summary totals of:
- Income received during the quarter
- Expenses incurred during the quarter
You do not need to submit individual invoices or receipts. The quarterly update is a summary, not a detailed breakdown. Your MTD software handles the formatting and submission to HMRC.
The Soft Landing Period
For the first year of MTD (2026/27), HMRC has confirmed a soft landing approach. This means:
- No penalty points for late quarterly updates during 2026/27
- HMRC will not penalise genuine attempts to comply
- Late payment penalties and interest still apply as normal
This gives you time to get used to the new rhythm of quarterly reporting without the immediate risk of fines. However, from 2027/28 onwards, the full penalty regime applies.
Key Dates at a Glance
| Date | What happens |
|---|---|
| 6 April 2026 | MTD for ITSA goes live (income > £50k) |
| 7 August 2026 | Q1 quarterly update deadline |
| 7 November 2026 | Q2 quarterly update deadline |
| 7 February 2027 | Q3 quarterly update deadline |
| 6 April 2027 | MTD extends to income > £30k |
| 7 May 2027 | Q4 quarterly update deadline |
| 31 January 2028 | EOPS and Final Declaration deadline |
How to Stay on Top of Deadlines
The simplest approach is to submit your quarterly update as soon as the quarter ends, rather than waiting until the deadline. If you enter your income and expenses throughout the quarter, submitting is just a single click in your MTD software.
Setting calendar reminders for the first week of August, November, February, and May will help you stay ahead of each deadline.
What Happens If You Miss a Deadline?
From 2027/28 onwards, each missed quarterly update adds one penalty point. Once you reach four points, you receive a £200 penalty — and every subsequent late submission also triggers a £200 fine.
For full details on the penalty system, see our guide to MTD penalties for late submission.