All MTD Deadlines: Key Dates 2026 to 2028

Every Making Tax Digital Deadline: Quarterly Updates, Final Declaration and Phase Dates

Last updated: February 2026

Making Tax Digital for Income Tax Self Assessment brings quarterly digital reporting to sole traders and landlords for the first time. Instead of one annual Self Assessment return, you will submit four quarterly updates and a Final Declaration each year. Knowing every deadline matters because a missed submission adds a penalty point, and four points trigger a £200 fine. This article sets out every date you need to know from April 2026 through to March 2029.

When MTD starts: the three phases

HMRC is rolling out MTD for Income Tax in three phases based on qualifying income, which is your combined gross income from self-employment and UK property. Qualifying income means total turnover, not profit after expenses.

Each phase uses the same quarterly submission structure and the same deadlines. The only difference is the income threshold that determines when you join. If your qualifying income drops below the threshold in a later year, you remain within MTD once you have been brought in. There is no mechanism to opt back out.

Quarterly update deadlines: tax year quarters

By default, MTD uses standard tax year quarters aligned with the 6 April start of the UK tax year. Each quarter covers roughly three months, and the submission deadline falls on the 7th of the month after the quarter ends.

These are the default quarters. If you take no action, HMRC assigns you to tax year quarters automatically. Each quarterly update reports your income and expenses for that period through MTD-compatible software. You do not need to finalise figures at this stage. Estimates and provisional amounts are acceptable in quarterly updates, provided you correct them later in the Final Declaration.

The calendar quarter alternative

HMRC offers an alternative: calendar quarters that follow standard calendar months rather than the tax year. Some taxpayers prefer these because the period ends fall on familiar dates.

The filing deadlines are identical regardless of which quarter type you choose. The only practical difference is which dates each quarter covers. You must choose calendar quarters before submitting your first quarterly update. Once you have submitted under one system, you cannot switch mid-year. Tax year quarters are the default if you do not make an active choice.

If you are also registered for MTD for VAT, there is a practical advantage to aligning your ITSA quarters with your VAT return periods. Many VAT-registered businesses already report on calendar quarters (ending March, June, September and December). Choosing calendar quarters for ITSA means your income and expense records cover the same periods for both obligations, reducing the amount of reconciliation work at each reporting point.

The Final Declaration

After your four quarterly updates, you must submit a Final Declaration. This replaces the old Self Assessment tax return as the point where you confirm your full-year figures, claim allowances, and finalise your tax position. The deadline is 31 January following the end of the tax year.

For the 2026/27 tax year (the first year of Phase 1), your Final Declaration is due by 31 January 2028. For 2027/28, the deadline is 31 January 2029. This mirrors the existing Self Assessment filing deadline, so the date itself is not new. What changes is that you will have already submitted four quarterly updates during the year, meaning HMRC holds much of your data before the Final Declaration is due.

The Final Declaration is where you make adjustments. If you estimated a figure in a quarterly update, you correct it here. You also claim capital allowances, loss relief, pension contributions and any other reliefs that apply to your full-year position. A late Final Declaration attracts penalty points under the same system as late quarterly updates, and there is no soft-landing protection for it.

Payment dates

MTD does not change when you pay your tax. The payment dates remain the same as under Self Assessment:

• 31 January: balancing payment for the previous tax year, plus the first payment on account for the current tax year
• 31 July: second payment on account for the current tax year

Payments on account are each set at 50% of the previous year’s tax liability. If your tax bill for 2026/27 is £8,000, your payments on account for 2027/28 will be £4,000 on 31 January 2028 and £4,000 on 31 July 2028. Late payments attract their own separate penalties, which operate on a percentage basis rather than the points system used for late submissions.

The soft-landing period

HMRC has confirmed a soft-landing period covering the 2026/27 tax year only. During this first year, no penalty points will be issued for late quarterly updates. This means all four quarterly submissions in 2026/27 are effectively penalty-free for lateness.

The soft landing does not cover the Final Declaration. If you submit your 2026/27 Final Declaration late (after 31 January 2028), penalty points apply under the normal rules. The soft landing also does not protect against late payment penalties, which run on a completely separate regime. HMRC introduced the soft landing to give taxpayers and agents time to adjust to quarterly digital reporting. It will not be extended beyond 2026/27 based on current guidance.

Registration timing

HMRC has not set a hard registration deadline for MTD ITSA. You do not face a penalty for signing up late. However, if you fall within Phase 1 (qualifying income above £50,000), your first quarterly update for Q1 2026/27 is due by 7 August 2026. To meet that deadline, you need compatible software set up and linked to HMRC before the quarter closes.

The practical recommendation is to sign up for MTD ITSA and test your software connection well before April 2026. Leaving it to July risks a scramble to get software working, bank feeds connected and three months of transactions categorised before the 7 August deadline.

Full calendar: 2026/27 tax year (Phase 1)

The table below brings every key date for the first year of MTD ITSA into a single reference. All dates assume standard tax year quarters.

Print this table or save it somewhere accessible. The quarterly submission dates are new, but the January and July payment dates are unchanged from Self Assessment. The critical addition is that you now have five filing obligations per year (four quarterly updates plus the Final Declaration) instead of one annual return.

Worked example: a landlord’s first MTD year

Sarah owns two buy-to-let properties in Manchester generating combined gross rental income of £58,000 per year. She enters MTD in Phase 1 from 6 April 2026. She chooses calendar quarters because her accountant also handles her VAT returns on calendar quarter dates.

Her Q1 covers 1 April to 30 June 2026. During that period she receives £14,500 in rent and pays £3,200 in mortgage interest, £800 in letting agent fees and £450 in repairs. She submits these figures through her software by 4 August 2026, comfortably before the 7 August deadline. She repeats this process for Q2, Q3 and Q4.

On 31 January 2028, she submits her Final Declaration. Her software pulls together the four quarterly updates, she makes a small adjustment for an insurance payment that spanned two quarters, claims her property allowance, and confirms the final figures. Her accountant reviews everything before submission. The full year is complete, with no penalty points and no late payment charges.

Frequently asked questions

Can I change from tax year quarters to calendar quarters after my first submission?

No. You must choose before submitting your first quarterly update. Once you have submitted under one system, you stay with that choice for the remainder of the tax year.

What happens if I miss a quarterly deadline during the soft-landing period?

During 2026/27, you will not receive a penalty point for a late quarterly update. However, you should still submit as soon as possible because the soft landing does not apply to the Final Declaration or to late payments.

Do the quarterly deadlines change if a date falls on a weekend?

HMRC has not confirmed specific weekend adjustments for MTD quarterly deadlines. Under Self Assessment, if 31 January falls on a weekend, the deadline moves to the next working day. It is reasonable to expect similar treatment, but do not rely on this without checking GOV.UK guidance closer to the date.

Is the Final Declaration the same as the End of Period Statement?

HMRC originally planned a separate End of Period Statement, but this has been removed. The Final Declaration now serves as the single year-end submission that confirms your full-year figures.

Sources

• GOV.UK: Making Tax Digital for Income Tax
• GOV.UK: Sign up your business for Making Tax Digital for Income Tax
• GOV.UK: Penalties for failing to meet obligations under Making Tax Digital for Income Tax