MTD Final Declaration (End of Period Statement)

After your four quarterly updates, you need to submit a final declaration to HMRC. This replaces the traditional Self Assessment return for MTD users.

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What Is the Final Declaration?

The final declaration is your end-of-year confirmation to HMRC that your quarterly updates are complete and accurate. It’s the MTD equivalent of filing a Self Assessment return and replaces the traditional SA100.[1]

What It Includes

The final declaration brings together:[2]

  • Your four quarterly updates (with any amendments)
  • Any year-end adjustments (e.g. capital allowances, accounting adjustments)
  • Other income not covered by quarterly updates (employment, dividends, savings, etc.)
  • Tax reliefs and deductions (pension contributions, Gift Aid, etc.)
  • Student loan information

When Is It Due?

The final declaration deadline is 31 January following the end of the tax year — the same as the current Self Assessment deadline. For the 2026/27 tax year, the deadline is 31 January 2028.[1]

End of Period Statement (EOPS)

Before submitting the final declaration, you first confirm each end of period statement — one for each income source (self-employment, property). This confirms that your figures for that business are final and accurate for the year.[2]

How to Submit

Submit through your MTD-compatible software — GoFile’s Income Tax software handles both the quarterly updates and the final declaration. The process typically involves:

  1. Review your quarterly figures and make any year-end adjustments
  2. Confirm each end of period statement
  3. Add other income and reliefs
  4. Submit the final declaration

Calculation: After submitting, HMRC’s systems calculate your total tax liability, taking into account all income sources, reliefs, and payments on account. Your software will show the resulting tax due.

Paying Your Tax

The payment deadlines remain the same as Self Assessment:[3]

  • 31 January — balancing payment + first payment on account
  • 31 July — second payment on account

Frequently Asked Questions

What is the MTD final declaration?

The final declaration is your end-of-year confirmation to HMRC that your quarterly updates are complete and accurate. It replaces the traditional Self Assessment tax return for MTD users.

When is the MTD final declaration deadline?

The deadline is 31 January following the end of the tax year — the same as the current Self Assessment deadline.

What is an end of period statement (EOPS)?

Before submitting your final declaration, you confirm an end of period statement for each income source (self-employment, property) to certify that your figures for that business are final and accurate.

Do I still pay tax on the same dates under MTD?

Yes. Payment deadlines remain unchanged: 31 January for the balancing payment and first payment on account, and 31 July for the second payment on account.

Further Reading

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Sources

  1. Making Tax Digital for Income Tax — GOV.UK
  2. Final declaration for MTD — GOV.UK
  3. Self Assessment tax returns — GOV.UK

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