The Final Declaration

Key facts

The final declaration replaces the Self Assessment tax return (SA100) for those within MTD for ITSA.
It is due by 31 January following the end of the tax year — the same deadline as the current SA return.
You confirm your quarterly update figures, report other income, and claim reliefs and deductions.
The final declaration is submitted through your MTD-compatible software.
An earlier version was called the “End of Period Statement” (EOPS) — HMRC now uses “final declaration”.

What Is the Final Declaration?

The final declaration is the year-end submission under Making Tax Digital for Income Tax Self Assessment (ITSA). It is the step that replaces the traditional Self Assessment tax return (SA100).^[1]

After submitting your four quarterly updates throughout the tax year, the final declaration is where you:

Review and confirm the income and expense figures from your quarterly updates
Make any year-end adjustments (e.g. for accruals, prepayments, or capital allowances)
Report other income not covered by quarterly updates (e.g. employment income, dividends, interest, capital gains)
Claim personal allowances, tax reliefs, and deductions
Finalise your tax liability for the year

When Is It Due?

The final declaration is due by 31 January following the end of the tax year — the same deadline that currently applies to Self Assessment tax returns:^[2]

Tax Year	Tax Year Ends	Final Declaration Deadline
2026/27	5 April 2027	31 January 2028
2027/28	5 April 2028	31 January 2029
2028/29	5 April 2029	31 January 2030

Any tax owed is also due by 31 January, just as with Self Assessment. Payments on account (advance payments towards next year’s tax) also continue under MTD for ITSA.

What to Include in the Final Declaration

The final declaration brings together all the information HMRC needs to calculate your tax for the year:^[1]

Category	What You Report
Business income & expenses	Confirmed figures from your quarterly updates (with any amendments)
Capital allowances	Annual Investment Allowance, writing-down allowances, and other capital claims
Other income	Employment income, bank interest, dividends, pension income, capital gains
Reliefs & deductions	Personal allowance, pension contributions, Gift Aid, marriage allowance
Student loan repayments	Plan type and repayment calculations if applicable
National Insurance	Class 2 and Class 4 NI (calculated automatically in most software)

Year-end adjustments: The final declaration is where you apply adjustments that are not reflected in your quarterly updates, such as capital allowances, stock valuations, accruals, and basis period adjustments.

How to Submit the Final Declaration

You submit the final declaration through your MTD-compatible software:^[1]

Step 1: Review the figures from your four quarterly updates in your software
Step 2: Make any year-end adjustments (capital allowances, accruals, corrections to quarterly figures)
Step 3: Add any non-business income (employment, dividends, interest, etc.)
Step 4: Claim reliefs and deductions (personal allowance, pension contributions, etc.)
Step 5: Review the tax calculation your software generates
Step 6: Submit the final declaration to HMRC through your software

In GoFile, the final declaration workflow guides you through each step. Try it free.

End of Period Statement (EOPS)

You may see references to the “End of Period Statement” or “EOPS” in older MTD guidance. This was HMRC’s original term for a business-level year-end confirmation that sat between the quarterly updates and the final declaration.^[3]

HMRC has since streamlined the process. The EOPS has effectively been merged into the final declaration. You now confirm your business figures and your personal tax position in a single step.

Final Declaration vs Self Assessment Return

Feature	SA100 Return	Final Declaration
What it covers	All income for the year in one submission	Confirms quarterly figures + adds other income and reliefs
When you prepare it	After 5 April, using records from the full year	After Q4 update, building on data already submitted quarterly
Filing method	HMRC online portal or paper	MTD-compatible software only
Deadline	31 January (online) / 31 October (paper)	31 January
Tax calculation	Calculated at submission	Estimated during the year, confirmed at final declaration

Tip: Because you have already submitted quarterly updates throughout the year, the final declaration should be faster and less stressful than preparing a full SA100 from scratch. Most of the work is already done — you just need to add non-business income and claim your reliefs.

Late Filing Penalties

The same penalties that apply to late Self Assessment returns apply to late final declarations. Under the new points-based system:^[2]

Late submission of the final declaration earns a penalty point
Once the threshold is reached, a £200 penalty applies for each subsequent late filing
Late payment penalties and interest apply to any overdue tax

Frequently Asked Questions

What is the final declaration?

The final declaration is the year-end submission under MTD for Income Tax. After submitting four quarterly updates during the year, you submit a final declaration to confirm your income and expense figures, report any additional income, claim reliefs, and finalise your tax liability for the year. It replaces the traditional Self Assessment tax return.

When is the final declaration due?

The final declaration is due by 31 January following the end of the tax year. For example, for the 2026/27 tax year (ending 5 April 2027), the final declaration is due by 31 January 2028.

What is the difference between the final declaration and the End of Period Statement?

They are effectively the same thing. HMRC originally used the term “End of Period Statement” (EOPS) during the MTD pilot. The process has since been renamed to “final declaration” to make it clearer that this is the final, definitive submission for the tax year.

Do I still need to file SA100 if I am in MTD?

No. The final declaration replaces the SA100 for income covered by MTD. All the information that would have gone on your Self Assessment return is instead reported through your quarterly updates and final declaration.

Sources

Using Making Tax Digital for Income Tax — GOV.UK
Making Tax Digital for Income Tax Self Assessment — GOV.UK
Overview of Making Tax Digital — GOV.UK