MTD quarterly update deadlines

If Making Tax Digital for Income Tax applies to you, you must send four quarterly updates each tax year through MTD-compatible software - on the same fixed dates every year.

These updates are not full tax returns. They are cumulative summaries of income and allowable expenses for each sole trade or property business, so HMRC (and you) can see your position building through the year. Your end-of-year final declaration is still due by 31 January.

Who this applies to

MTD for Income Tax applies to sole traders and landlords above HMRC's turnover thresholds (phased from April 2026). It does not usually apply if you only take income through a limited company as salary and dividends.

Check whether you need to use MTD for Income Tax on GOV.UK, or read our longer guide on getting ready for MTD ITSA.

The four deadlines

If you use standard update periods (aligned to the tax year, 6 April to 5 April), HMRC's submission deadlines are:

Software can use calendar update periods instead (1 April to 31 March), but the deadline dates stay the same: 7 August, 7 November, 7 February and 7 May.

Each submission replaces the previous one for that tax year - you are not filing four separate isolated quarters.

Penalties and the first year

From 2027-28 onwards, missing a quarterly deadline can add penalty points under HMRC's points-based system (four points triggers a £200 fine).

For the 2026-27 tax year, HMRC has said it will not apply penalty points for late quarterly updates - but you still need to submit updates before you can complete your final declaration for the year.

Getting ready

• Choose HMRC-recognised software and keep digital records as you go.
• Register for MTD for Income Tax if you are in scope.
• Add the four dates to your diary - or use the reminders in your accounting software.