MTD quarterly update deadlines
Under MTD for Income Tax you send HMRC an update after each quarter, then submit your tax return through your software after the tax year ends. These are the standard dates. Check your own obligations in your HMRC online account, because you can choose calendar quarters instead.
Standard update periods
Each update covers the tax year so far, from 6 April to the end of that period.
Update 1: 6 April to 5 July. Due by 7 August.
Update 2: 6 April to 5 October. Due by 7 November.
Update 3: 6 April to 5 January. Due by 7 February.
Update 4: 6 April to 5 April (the whole tax year). Due by 7 May.
Calendar quarters
If your accounting period runs from 1 April to 31 March, you should use calendar update periods instead. These end on 30 June, 30 September, 31 December and 31 March, and the deadlines stay the same: 7 August, 7 November, 7 February and 7 May. You must select calendar periods in your software before you send your first quarterly update, and you cannot change them for the rest of that tax year once you have sent an update.
After the year ends
You submit your tax return through your software by 31 January after the end of the tax year. Before you submit, you make any year-end adjustments and add other income, allowances and reliefs, and you pay any tax owed by the same date.
What each update contains
A cumulative summary of your business income and expenses for the year to date, by HMRC's expense categories. Each update replaces the last, so a late receipt can be added in the next quarter without a separate correction.
Missing a deadline
For the 2026 to 2027 tax year there are no penalty points for late quarterly updates, but you must still send every update before you can submit your tax return, and a late tax return earns a point. From 2027 to 2028 each missed deadline earns a point, and reaching 4 points brings a £200 penalty. See MTD penalties.
Add the deadlines to your calendar
Every quarterly update and tax return deadline for 2026 to 2027 and 2027 to 2028, with a reminder a week before each one. Works with Google Calendar, Apple Calendar and Outlook.
Common questions
Is there a penalty for a late quarterly update in 2026 to 2027?
No penalty points for late quarterly updates in 2026 to 2027, but you must still send them all before you can submit your tax return. From 2027 to 2028 each missed deadline earns a point, and 4 points means a £200 penalty.
Do calendar update periods have different deadlines?
No. Calendar periods end on 30 June, 30 September, 31 December and 31 March, but the deadlines are the same: 7 August, 7 November, 7 February and 7 May.
Can I add a receipt I forgot from an earlier quarter?
Yes. Each update covers the year to date, so a late receipt goes into your next update.
Can I get these dates in my calendar?
Yes. Download the calendar file with every quarterly update and tax return deadline for 2026 to 2027 and 2027 to 2028.
Sources: GOV.UK: Use Making Tax Digital for Income Tax. This is general information, not tax advice; check GOV.UK or an accountant for your situation.
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