MTD quarterly deadlines calendar 2026–27

General information, not tax advice. This site explains published HMRC rules in plain English. It is not personal tax advice and we are not affiliated with HMRC. Check with HMRC or a qualified accountant before you act. Figures were checked against gov.uk on 5 November 2026.

Once you are using Making Tax Digital for Income Tax, you send quarterly updates — summaries of self-employment and property income and expenses for the tax year so far, not full tax returns. HMRC sets the same four deadline dates whether you use standard or calendar update periods.

Sources checked 5 November 2026: Send quarterly updates (gov.uk); Penalties for Making Tax Digital for Income Tax; HMRC campaign timeline Quarterly updates for Making Tax Digital.

Deadline dates (both period types)

You can send an update any time after the period ends, up to and including the deadline day. Software may also allow sending up to 10 days before the period ends if you expect no further transactions — see gov.uk.

Standard update periods (tax year 6 April–5 April)

Default in most software. Each update is cumulative from 6 April.

Calendar update periods (accounting year 1 April–31 March)

Use these if your accounting period is 1 April to 31 March. Deadlines match the table above; the covered end dates differ.

Choose calendar periods in software before your first quarterly update; you generally cannot switch for the rest of that tax year after sending one (gov.uk).

Soft landing on penalties in 2026–27

For the 2026 to 2027 tax year, HMRC says it will not apply penalty points for late quarterly updates. You still need to send the updates before you can submit your tax return through software. Late tax returns can still attract points. Details: penalties guide and gov.uk penalties.

Related: deadlines explained · first-year timetable · start-date checker · embed

Last checked against gov.uk: 5 November 2026.