Key facts
- MTD ITSA quarterly updates are due by the 5th of the second month after each quarter ends.
- The final declaration deadline is 31 January following the end of the tax year.
- VAT return deadlines remain one month and seven days after the end of the VAT period.
- MTD for ITSA Phase 1 (>£50k) starts 6 April 2026; Phase 2 (>£30k) starts 6 April 2027.
- HMRC’s points-based penalty system applies to late quarterly updates and final declarations.
MTD Mandate Dates
The key dates for when MTD becomes compulsory for each tax:[2]
| Tax | Mandate Date | Who |
|---|---|---|
| MTD for VAT (Phase 1) | 1 April 2019 | VAT-registered businesses with turnover >£85,000 |
| MTD for VAT (Phase 2) | 1 April 2022 | All VAT-registered businesses |
| MTD for ITSA (Phase 1) | 6 April 2026 | Self-employed & landlords with income >£50,000 |
| MTD for ITSA (Phase 2) | 6 April 2027 | Self-employed & landlords with income >£30,000 |
| MTD for Corporation Tax | TBC | Limited companies (pilot expected first) |
MTD ITSA: Quarterly Update Deadlines
Under MTD for Income Tax, you must submit four quarterly updates per year. The deadlines depend on whether you use standard (tax-year) quarters or elect calendar quarters.[1] You can file your quarterly updates online with MTD-compatible software.
Standard Quarters (Tax Year)
| Quarter | Period | Deadline |
|---|---|---|
| Q1 | 6 April – 5 July | 5 September |
| Q2 | 6 July – 5 October | 5 December |
| Q3 | 6 October – 5 January | 5 March |
| Q4 | 6 January – 5 April | 5 June |
Calendar Quarters (Election)
| Quarter | Period | Deadline |
|---|---|---|
| Q1 | 1 April – 30 June | 5 September |
| Q2 | 1 July – 30 September | 5 December |
| Q3 | 1 October – 31 December | 5 March |
| Q4 | 1 January – 31 March | 5 June |
Final Declaration Deadlines
The final declaration replaces the traditional Self Assessment tax return and is due by 31 January following the end of the tax year:[2]
| Tax Year | Final Declaration Deadline | Payment Deadline |
|---|---|---|
| 2026/27 (6 Apr 2026 – 5 Apr 2027) | 31 January 2028 | 31 January 2028 |
| 2027/28 (6 Apr 2027 – 5 Apr 2028) | 31 January 2029 | 31 January 2029 |
| 2028/29 (6 Apr 2028 – 5 Apr 2029) | 31 January 2030 | 31 January 2030 |
Payments on account (advance payments for the following year) are also due on 31 January and 31 July, just as under Self Assessment.
MTD VAT: Return Deadlines
VAT return and payment deadlines are unchanged by MTD. The standard deadline is one calendar month and seven days after the end of the VAT period:[3]
| VAT Period Ends | Filing & Payment Deadline |
|---|---|
| 31 March | 7 May |
| 30 April | 7 June |
| 31 May | 7 July |
| 30 June | 7 August |
| 31 July | 7 September |
| 31 August | 7 October |
| 30 September | 7 November |
| 31 October | 7 December |
| 30 November | 7 January |
| 31 December | 7 February |
| 31 January | 7 March |
| 28/29 February | 7 April |
Your specific deadlines depend on your stagger group (the months your VAT periods end). Check your HMRC account or MTD software for your exact dates.
Tip: If you pay by Direct Debit, HMRC collects the payment approximately three working days after the deadline — giving you a small buffer. Set up a Direct Debit through your HMRC account to avoid missing payment dates.
2026/27 MTD ITSA Calendar
For the first year of mandatory MTD for ITSA (2026/27 tax year), here is the complete calendar for someone using standard quarters:
| Date | Action |
|---|---|
| 6 April 2026 | MTD ITSA starts — begin keeping digital records in MTD software |
| 5 September 2026 | Q1 quarterly update deadline (6 Apr – 5 Jul) |
| 5 December 2026 | Q2 quarterly update deadline (6 Jul – 5 Oct) |
| 31 January 2027 | Payment on account (1st instalment for 2026/27) — if applicable |
| 5 March 2027 | Q3 quarterly update deadline (6 Oct – 5 Jan) |
| 5 April 2027 | Tax year 2026/27 ends |
| 5 June 2027 | Q4 quarterly update deadline (6 Jan – 5 Apr) |
| 31 July 2027 | Payment on account (2nd instalment for 2026/27) — if applicable |
| 31 January 2028 | Final declaration deadline + balancing payment for 2026/27 |
Penalty Points Calendar
Under the points-based penalty system, each late submission earns one point. The threshold for quarterly obligations is 4 points:[4]
| Late Submissions | Consequence |
|---|---|
| 1st, 2nd, 3rd late | One penalty point each (no financial penalty yet) |
| 4th late (threshold reached) | £200 penalty |
| Each subsequent late submission | £200 penalty per occurrence |
Points expire after a period of compliance (24 months for quarterly obligations with no late submissions).
Frequently Asked Questions
When are quarterly updates due?
Quarterly updates are due by the 5th of the second month after the quarter ends. For standard quarters: Q1 by 5 September, Q2 by 5 December, Q3 by 5 March, Q4 by 5 June.
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, the final declaration is due by 31 January 2028.
Do VAT deadlines change under MTD?
No. VAT return and payment deadlines remain the same under MTD — one calendar month and seven days after the end of your VAT period. Only the method of filing changes (through software instead of the HMRC portal).
What happens if I miss a deadline?
Under the points-based penalty system, each late submission earns a penalty point. Once you reach the threshold (4 points for quarterly obligations), a £200 penalty is charged for each subsequent late filing. Late payments attract separate penalties and interest.
Further Reading
- Quarterly Updates Explained — what to submit each quarter
- The Final Declaration — your year-end submission
- MTD for Income Tax (ITSA) — the full ITSA guide
- MTD for VAT Overview — VAT requirements and deadlines
- Key Tax Dates — the wider Income Tax calendar
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Sources
- Using Making Tax Digital for Income Tax — GOV.UK
- Making Tax Digital for Income Tax Self Assessment — GOV.UK
- Making Tax Digital for VAT — GOV.UK
- HMRC penalties for late filing and payment — GOV.UK