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Making Tax Digital for Income Tax replaces one annual Self Assessment return with four quarterly updates and a year-end Final Declaration. The reporting calendar is fixed: quarterly updates fall on 7 August, 7 November, 7 February and 7 May, and the Final Declaration is due on 31 January following the tax year.
This page sets out every date in one place: what is due, when it is due, and what happens if you miss it.
KEY TAKEAWAYS
Four quarterly updates and a Final Declaration replace the single annual Self Assessment return.
Quarterly updates are due 7 August, 7 November, 7 February and 7 May.
The first Final Declaration, for 2026-27, is due 31 January 2028.
MTD changes how often you report, not when you pay. Tax remains due on 31 January and 31 July.
Are You Mandated? Check Your Threshold First
Before the deadlines mean anything, you need to confirm whether they apply to you. HMRC determines your mandation date from the qualifying income reported on your most recent Self Assessment return before your phase begins.
Qualifying income is gross turnover from self-employment and UK or foreign property combined, before any expenses, allowances, or deductions. Employment income, pension, dividends, interest, and capital gains do not count.
Not receiving a letter from HMRC does not mean you are exempt. The duty to check and comply rests with you.
Your Four Quarterly Update Deadlines
HMRC requires four quarterly updates per tax year, each summarising your income and expenses for that period.
Unless you actively choose otherwise, HMRC assigns you to the standard tax year quarters by default, with deadlines tied to fixed dates.
Standard tax year quarters (default)
Quarter | Period | Deadline |
|---|---|---|
Q1 | 6 April to 5 July | 7 August |
Q2 | 6 July to 5 October | 7 November |
Q3 | 6 October to 5 January | 7 February |
Q4 | 6 January to 5 April | 7 May |
These apply automatically if you make no active choice.
Calendar quarters (optional election)
Quarter | Period | Deadline |
|---|---|---|
Q1 | 1 April to 30 June | 7 August |
Q2 | 1 July to 30 September | 7 November |
Q3 | 1 October to 31 December | 7 February |
Q4 | 1 January to 31 March | 7 May |
The deadlines are identical. The only difference is the dates each quarter covers. You must elect calendar quarters through your software before submitting your first update — it cannot be changed mid-year.
Multiple Income Source
If you have both self-employment and property income, each source requires its own separate quarterly update. All UK property, across multiple properties, is combined into one property update stream.
The Final Declaration: 31 January 2028
After four quarterly updates for the 2026-27 tax year, you submit a Final Declaration by 31 January 2028. This replaces the Self Assessment return and goes through MTD software, as HMRC's online filing route is not available to MTD users.
The Final Declaration is where you confirm all income across the year, correct any provisional quarterly figures, claim allowances and reliefs, and include non-qualifying income such as employment, dividends, or capital gains.
Do not confuse these two dates
31 January 2027 is also a deadline — but for your final traditional Self Assessment return for the 2025/26 tax year. That is the last time you file under the old system. The MTD Final Declaration takes over from 31 January 2028.
When You Pay: MTD Does Not Change This
MTD changes your reporting schedule, not your payment dates. Tax is still due on:
31 January: balancing payment for the previous tax year, plus first payment on account for the current year
31 July: second payment on account for the current year
Quarterly updates do not trigger any payment. Your tax bill is settled at 31 January and 31 July, exactly as before. Payments on account are also excluded from the new late payment penalty regime.
Penalties: What Happens When You Miss a Deadline
The soft landing — 2026/27 quarterly updates only
HMRC will not issue penalty points for late quarterly updates during the 2026/27 tax year, for Phase 1 taxpayers in their first year. You must still submit the updates, as they are required before you can make your Final Declaration.
The soft landing does not cover:
Late Final Declaration — full penalties apply from day one
Late payment of tax — the tiered payment penalty regime applies immediately
Phase 2 or Phase 3 taxpayers — they receive no soft landing when they join
Penalties for late submission
Each missed quarterly update or Final Declaration earns one point, and both sit in the same total. Four points brings a £200 charge, with a further £200 for each late submission after that.
Late payment is charged separately and applies to your balancing payment, not your payments on account.
The one easement to know is that 2026-27 gives you 30 days from the due date to pay or agree a payment plan before any penalty starts, dropping to 15 days from 2027-28.
After that, the charges rise in stages and interest runs from the first day the payment is late.
The full points regime, including how points expire and the reset conditions, is set out in our guide to MTD penalties and how they are calculated.
Every Key Date at a Glance: 2026 to 2029
Date | Event |
|---|---|
6 April 2026 | Phase 1 mandation begins (over £50,000) |
7 August 2026 | Q1 update due |
7 November 2026 | Q2 update due |
31 January 2027 | Final Self Assessment for 2025/26 |
7 February 2027 | Q3 update due |
7 May 2027 | Q4 update due |
6 April 2027 | Phase 2 mandation begins (over £30,000) |
7 August 2027 | Q1 update due (2027/28) |
7 November 2027 | Q2 update due |
31 January 2028 | Final Declaration for 2026/27 due |
7 February 2028 | Q3 update due |
7 May 2028 | Q4 update due |
6 April 2028 | Phase 3 mandation begins (£20,000 or more) |
7 August 2028 | Q1 update due (2028/29) |
31 January 2029 | Final Declaration for 2027/28 due |
Conclusion
The reporting calendar runs on fixed dates every year: four quarterly updates, one Final Declaration, and a points system that applies to both. The 2026-27 soft landing covers late quarterly update points only.
The Final Declaration and any late payment carry penalties from day one, so the dates to protect first are 31 January and the four quarterly deadlines. Put them in your calendar and set your software to file against them.
Frequently Asked Questions
