Quarterly Update Deadlines (2026/27)
Under MTD for Income Tax, you must submit four quarterly updates per tax year. Each update covers a three-month period and has a fixed filing deadline — the 7th of the month after the quarter ends.[1] You’ll need MTD-compatible software such as GoFile to file them.
File by 7 August 2026. Report self-employment and/or property income & expenses for the period.
File by 7 November 2026.
File by 7 February 2027.
File by 7 May 2027.
Complete by 31 January 2028. Confirms your full tax position for 2026/27 and replaces the traditional Self Assessment return.[4]
What Goes in a Quarterly Update?
A quarterly update is a summary of your income and expenses for the period. It covers:[1]
- Self-employment income and expenses
- Property (rental) income and expenses
Quarterly updates are not final tax calculations. They are information reports. Your actual tax liability is calculated at year-end through the Final Declaration.
Good to know: Quarterly updates can be amended after submission. If you’ve filed with estimated figures, you can correct them in a later quarter or at year-end.[3]
The Final Declaration
After the tax year ends (5 April), you submit a Final Declaration. This:
- Finalises your self-employment and property figures
- Adds non-MTD income: dividends, pensions, savings interest, PAYE employment
- Applies allowances and reliefs
- Calculates your total Income Tax liability for the year
The Final Declaration deadline for 2026/27 is 31 January 2028 — the same date as the traditional Self Assessment deadline.[4]
What Happens If You Miss a Deadline?
HMRC uses a points-based penalty system for late MTD quarterly updates:[2]
- Each late submission adds one penalty point
- Once you reach the penalty threshold, a £200 financial penalty is issued
- For quarterly updates (4 per year), the threshold is 4 points
- After hitting the threshold, every further late submission also incurs £200
Points expire after a period of compliance. For details on how penalties work, see our Penalties, Points & Interest Charges article.
Tip: It’s always better to file on time with estimated figures than to miss the deadline altogether. You can amend your figures later without penalty.
Full Calendar Summary
| Event | Period | Deadline |
|---|---|---|
| Q1 Quarterly Update | 6 Apr – 5 Jul 2026 | 7 Aug 2026 |
| Q2 Quarterly Update | 6 Jul – 5 Oct 2026 | 7 Nov 2026 |
| Q3 Quarterly Update | 6 Oct 2026 – 5 Jan 2027 | 7 Feb 2027 |
| Q4 Quarterly Update | 6 Jan – 5 Apr 2027 | 7 May 2027 |
| Final Declaration | Full 2026/27 tax year | 31 Jan 2028 |
| Tax Payment Due | 2026/27 balancing payment | 31 Jan 2028 |
Frequently Asked Questions
When are MTD quarterly updates due?
Each quarterly update is due by the 7th of the month after the quarter ends: Q1 by 7 August, Q2 by 7 November, Q3 by 7 February, and Q4 by 7 May.
What is the MTD Final Declaration deadline?
The Final Declaration is due by 31 January following the end of the tax year — the same date as the traditional Self Assessment deadline. It confirms your full tax position for the year.
What happens if I miss an MTD quarterly deadline?
HMRC uses a points-based penalty system. Each late submission adds one penalty point. Once you reach 4 points (the threshold for quarterly filers), a £200 financial penalty is issued, with £200 for each further late submission.
Can I amend my MTD quarterly update after filing?
Yes. Quarterly updates can be amended after submission. If you filed with estimated figures, you can correct them in a later quarter or at year-end through the Final Declaration.
Further Reading
- Penalties, Points & Interest Charges — full penalty details
- What is MTD for Income Tax? — overview and thresholds
- Payment on Account Explained — how advance tax payments work
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Sources
- Making Tax Digital for Income Tax — GOV.UK
- Penalties for late filing and late payment (Self Assessment) — GOV.UK
- Overview of Making Tax Digital — GOV.UK
- Self Assessment tax returns — GOV.UK