Once MTD for Income Tax applies to you, you no longer have just one annual deadline. You submit a quarterly update for each three-month period, then a final declaration after the tax year ends. These are the standard quarterly periods for the 2026/27 tax year.
Quarterly update deadlines — 2026/27
| Quarter | Period covered | Filing deadline |
|---|---|---|
| Q1 | 6 April – 5 July 2026 | 7 August 2026 |
| Q2 | 6 July – 5 October 2026 | 7 November 2026 |
| Q3 | 6 October 2026 – 5 January 2027 | 7 February 2027 |
| Q4 | 6 January – 5 April 2027 | 7 May 2027 |
| Final declaration | Whole 2026/27 tax year | 31 January 2028 |
Calendar-quarter option: you can elect to use quarters ending at month-end (e.g. 30 June, 30 September) instead. The filing deadlines stay the same (7 Aug, 7 Nov, 7 Feb, 7 May). Pick one approach and stick with it for the year.
What about the final declaration?
The final declaration replaces your old Self Assessment return. It's where you confirm your business and property figures for the year and add anything else (other income, reliefs, allowances). For 2026/27 it's due by 31 January 2028 — the same familiar January date.
What happens if you miss a deadline?
MTD uses a points-based penalty system. Each late quarterly update or declaration earns a penalty point. Once you reach the points threshold, you get an automatic financial penalty, with further penalties for continued lateness. Because there are now five submissions a year, the chances of slipping up — and racking up points — are much higher than under the old single-return system.
Dates here are based on the standard quarterly periods and current HMRC rules. Always confirm your own deadlines in your HMRC account or with your accountant, as rules can change.
Never miss an MTD deadline again
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