The next Making Tax Digital for Income Tax deadline is 7 November 2026 for taxpayers using either standard or calendar update periods.
The first quarterly update deadline for the 2026/27 tax year was 7 August 2026. If you were required to use Making Tax Digital (MTD) for Income Tax from April 2026 and missed that date, you should still submit the outstanding update through compatible software.
For the first mandatory year of MTD for Income Tax, HMRC will not apply penalty points for late quarterly updates during 2026/27. However, the quarterly reporting obligation still applies, and all required updates must be submitted before you can complete your tax return.
This guide focuses specifically on MTD for Income Tax deadlines, quarterly update dates and reporting periods. If you are looking for more detailed information about how MTD applies specifically to sole traders, read our Making Tax Digital for the self-employed guide.
MTD for Income Tax deadlines at a glance
For people required to use MTD for Income Tax in the 2026/27 tax year, the key dates are:
| MTD requirement | Date or deadline |
|---|---|
| Start keeping relevant digital records | 6 April 2026 for standard update periods |
| First quarterly update deadline | 7 August 2026 — passed |
| Second quarterly update deadline | 7 November 2026 — next deadline |
| Third quarterly update deadline | 7 February 2027 |
| Fourth quarterly update deadline | 7 May 2027 |
| Submit your 2026/27 tax return | 31 January 2028 |
If you use calendar update periods, digital record-keeping for the first period begins from 1 April 2026 rather than 6 April, but the quarterly submission deadlines remain the same.
These dates are worth adding to your business calendar now rather than treating MTD as something to deal with only when a deadline approaches.
What is the next MTD for Income Tax deadline?
As at 12 August 2026, the next standard MTD for Income Tax quarterly update deadline is:
7 November 2026
For taxpayers using standard update periods, this update covers records from 6 April 2026 to 5 October 2026.
For taxpayers using calendar update periods, it covers records from 1 April 2026 to 30 September 2026.
The submission deadline is 7 November in both cases.
Your compatible software should bring together the relevant digital records for your self-employment or property business and calculate the income and expense totals included in the quarterly update.
A quarterly update is not a tax return. It is a summary of the relevant income and expense records held within your MTD-compatible software. HMRC also confirms that you do not need to make normal accounting or tax adjustments before sending a quarterly update.
That distinction is important because one of the most common sources of confusion around MTD is the idea that taxpayers now have to prepare four complete tax returns each year. That is not how the quarterly process works.
Full MTD quarterly update deadlines for 2026/27
There are four quarterly update deadlines during the first mandatory MTD for Income Tax year.
First quarterly update — 7 August 2026
For standard update periods, the first update covers:
6 April 2026 to 5 July 2026
For calendar update periods, it covers:
1 April 2026 to 30 June 2026
The deadline was 7 August 2026.
This deadline has now passed. If you were required to submit an update but have not yet done so, see the section below on missed MTD deadlines.
Second quarterly update — 7 November 2026
For standard periods, the second update covers:
6 April 2026 to 5 October 2026
For calendar periods:
1 April 2026 to 30 September 2026
The deadline is:
7 November 2026
This is the next major MTD Income Tax deadline for taxpayers who entered the regime in April 2026.
Third quarterly update — 7 February 2027
For standard periods, the third update covers:
6 April 2026 to 5 January 2027
For calendar periods:
1 April 2026 to 31 December 2026
The deadline is:
7 February 2027
Fourth quarterly update — 7 May 2027
For standard periods, the fourth update covers the full tax year:
6 April 2026 to 5 April 2027
For calendar periods:
1 April 2026 to 31 March 2027
The deadline is:
7 May 2027
After the fourth update, there are still year-end steps to complete. MTD quarterly updates do not remove the need to review your tax position and submit your tax return.
HMRC confirms that the quarterly deadlines themselves are the same whether you use standard or calendar update periods.
Why MTD quarterly updates are cumulative
A particularly important feature of MTD for Income Tax is that quarterly updates are cumulative.
That means the second update does not simply report the three months since the first update.
Instead, each update covers the relevant records from the beginning of the tax year or calendar reporting year through to the end of that update period.
For a business using standard periods:
- the first update covers 6 April to 5 July;
- the second covers 6 April to 5 October;
- the third covers 6 April to 5 January; and
- the fourth covers 6 April to 5 April.
This structure matters because it allows corrections made to earlier digital records to flow through to a later cumulative update without necessarily requiring you to resubmit every previous quarterly update.
A simple example
Imagine you are a sole trader and discover in September that an expense from May was incorrectly categorised.
You correct the digital record in your accounting software.
Because your second quarterly update covers the cumulative period from 6 April to 5 October, the corrected information can be reflected within those updated totals.
Good bookkeeping therefore remains important throughout the reporting year. MTD may automate parts of reporting, but the quality of the information being submitted still depends on the quality of the underlying digital records.
If your existing bookkeeping is inconsistent or largely paper-based, our bookkeeping services can help you put a more reliable digital record-keeping process in place.
Standard MTD update periods vs calendar update periods
HMRC provides two ways of aligning MTD quarterly updates: standard update periods and calendar update periods.
Choosing the appropriate method can make record-keeping easier, particularly where your existing accounting year already runs from 1 April to 31 March.
Standard update periods
Standard periods align with the UK tax year, running from 6 April to 5 April.
The periods are:
| Standard update period | Submission deadline |
|---|---|
| 6 April to 5 July | 7 August |
| 6 April to 5 October | 7 November |
| 6 April to 5 January | 7 February |
| 6 April to 5 April | 7 May |
If your accounts already align to the tax year, HMRC says you should use standard update periods.
Calendar update periods
Calendar update periods run from 1 April to 31 March.
They are:
| Calendar update period | Submission deadline |
|---|---|
| 1 April to 30 June | 7 August |
| 1 April to 30 September | 7 November |
| 1 April to 31 December | 7 February |
| 1 April to 31 March | 7 May |
If your accounting period runs from 1 April to 31 March, HMRC suggests considering calendar update periods because this can make record-keeping simpler.
The important point is that the reporting periods differ slightly, but the submission deadlines do not.
You also need to choose calendar update periods in your software before sending your first quarterly update for that income source. HMRC says you cannot change the update-period method for a tax year once you have submitted a quarterly update.
If you are unsure which approach fits your business, speak to your accountant before changing the reporting periods used within your software.
What needs to be ready before an MTD quarterly deadline?
The best way to approach an MTD deadline is not to start preparing records on 6 November for a 7 November submission.
The purpose of digital record-keeping is to maintain the relevant information throughout the year.
Before each quarterly deadline, you should make sure that:
- your business and property income has been recorded;
- relevant expenses have been entered;
- your digital records are up to date;
- missing invoices or transactions have been investigated;
- duplicated transactions have been corrected;
- bank feeds have been reviewed where you use them;
- records for separate businesses or property income sources are being maintained correctly;
- your MTD-compatible software is still connected and authorised where required; and
- you know whether you or your accountant is responsible for submitting the update.
HMRC says quarterly updates contain totals for the income and expense categories used for your self-employment and property income. HMRC does not receive every individual invoice or receipt as part of the quarterly update itself.
However, that does not mean source records can simply be discarded. Proper digital and supporting records still matter.
Businesses that need to improve how their accounts are maintained digitally may also find our cloud accountancy services useful.
What if you missed the 7 August 2026 MTD deadline?
If you were required to use MTD for Income Tax from April 2026, the first quarterly update was due by 7 August 2026.
Missing that date does not mean you should wait until the November update.
You should bring your records up to date and submit the outstanding quarterly update through your compatible software.
For the 2026/27 tax year only, HMRC will not apply penalty points for late quarterly updates. Nevertheless, you still have to send the required quarterly updates before you can submit your MTD tax return. Penalty rules still apply separately to a late tax return.
This first-year treatment should therefore be seen as a transition measure rather than permission to ignore quarterly reporting.
From later tax years, HMRC’s points-based late-submission regime applies to missed quarterly update deadlines. If you want a detailed explanation of how points and financial penalties work, read our dedicated guide to Making Tax Digital penalties.
Keeping the detailed penalty discussion on that page also means this guide can remain focused on dates and reporting deadlines.
When is the 2026/27 MTD tax return deadline?
Another date that should be clearly marked in your calendar is:
31 January 2028
This is the deadline for taxpayers using MTD for Income Tax to submit their 2026/27 tax return and pay any tax due for that tax year.
Do not confuse this with 31 January 2027.
The January 2027 deadline relates to the previous 2025/26 Self Assessment tax year. The first full tax return for people mandated into MTD from April 2026 relates to the 2026/27 tax year and is due by 31 January 2028.
After the end of the tax year, you may need to make adjustments, claim relevant reliefs and allowances, and include other income or gains before using your MTD-compatible software to complete and submit the tax return.
Quarterly updates therefore do not replace the annual tax return.
If you need broader professional support with the year-end filing itself, see our Self Assessment accountant service.
Who needs to follow the 2026/27 MTD deadlines?
This article is deliberately focused on MTD dates rather than being a full eligibility guide, but it is useful to understand who is currently within the mandatory regime.
HMRC’s phased introduction is based on qualifying income.
| Qualifying income | Tax year used to assess it | Mandatory MTD start |
|---|---|---|
| More than £50,000 | 2024/25 | 6 April 2026 |
| More than £30,000 | 2025/26 | 6 April 2027 |
| More than £20,000 | 2026/27 | 6 April 2028 |
The rules apply to qualifying sole traders and landlords registered for Self Assessment who receive income from self-employment, property, or both and exceed the relevant threshold.
Qualifying income broadly means the relevant gross income from self-employment and property before expenses.
For example, somebody with £36,000 of gross sole-trader income and £17,000 of gross rental income has combined qualifying income of £53,000.
Their expenses are not deducted simply to determine whether the £50,000 qualifying-income threshold has been exceeded.
HMRC confirms that qualifying income is based on total income from self-employment and property before expenses.
For much more detail about how the rules work specifically for sole traders, read our Making Tax Digital for the self-employed guide.
Landlords who want accounting guidance beyond the MTD reporting calendar can also read our guide to working with a UK accountant as a landlord.
What if you have more than one business or property income source?
MTD reporting can become more involved where an individual has several sources of qualifying income.
HMRC requires quarterly updates for each self-employment and property business that needs to be reported through MTD. Your compatible software brings together digital records for the relevant business and calculates the totals included in the update.
This is why good bookkeeping structure matters.
A sole trader who also receives rental income should avoid simply treating every transaction as though it belongs to one undifferentiated pot. Your records should make it possible to distinguish the relevant income and expenditure correctly.
The same principle applies if you operate more than one self-employed business.
If you use an accountant, agree before the next deadline:
- which records you need to provide;
- when the accountant needs those records;
- which income sources they are responsible for reviewing;
- whether they or you will press the final submission button; and
- who will investigate missing or unusual transactions.
The statutory HMRC deadline might be 7 November, but your accountant may need complete records well before that date.
Your working deadline should therefore normally be earlier than the HMRC deadline.
Do you still need to send an update if there was no income?
Yes.
HMRC says that if you received no income and incurred no expenses during the most recent update period, you must still send the quarterly update.
That is another reason not to assume that a quiet quarter means there is nothing to do.
Remember that the update is cumulative. Your software still needs to report the appropriate position for the reporting period.
Can you send your MTD quarterly update early?
You do not have to wait until the actual deadline.
HMRC says an update can normally be sent from the end of the relevant update period up to the submission deadline.
It can also be submitted up to ten days before the end of an update period if you do not expect to record any further transactions during that period.
For most businesses, however, building an orderly monthly bookkeeping process is more valuable than repeatedly trying to submit as early as possible.
The objective should be accurate, complete records and predictable compliance rather than simply sending an update at the first available opportunity.
Can you send MTD updates more often than quarterly?
Yes.
HMRC allows taxpayers to send updates more frequently where their software supports it.
For example, you might choose to send information more often if you want a more current estimate of how significant business income or expenditure could affect your tax position.
However, additional updates still work cumulatively. They need to cover the full relevant period from its starting point rather than acting as isolated monthly mini-returns.
For most small businesses and landlords, the main compliance priority will remain making sure the required quarterly updates are accurate and submitted by the correct deadlines.
What happens after you send a quarterly update?
After an update has been submitted, your software or HMRC online account may provide an estimated view of the tax position based on the information available.
That estimate should not automatically be treated as the final amount of tax you will owe.
Other income, year-end adjustments, allowances, reliefs and information not yet reflected within the MTD records can affect the final calculation.
The final tax position is dealt with through the year-end process and tax return.
This is another reason MTD quarterly updates should not be described as four tax returns.
They are regular reporting obligations based on your digital records, while the tax return remains the point at which your wider annual tax position is completed.
Can an accountant submit MTD quarterly updates for you?
Yes. An authorised accountant or tax agent can help manage the MTD process on your behalf.
That can include helping to:
- establish whether MTD applies;
- set up appropriate software;
- maintain or review digital records;
- monitor quarterly deadlines;
- identify incomplete bookkeeping;
- review the figures being reported;
- submit quarterly updates where authorised; and
- complete the year-end tax return process.
Using an accountant does not remove your responsibility to provide complete and accurate information, so it is still important to maintain records and respond to information requests promptly.
If you want professional assistance with MTD setup and ongoing reporting rather than general information about the dates, visit our Making Tax Digital accountants page.
That page focuses on the service itself, while this guide remains focused on the MTD deadline calendar.
A practical MTD deadline checklist
A good deadline process should start weeks before HMRC’s submission date.
Four to six weeks before the deadline
Check that your accounting records are being maintained regularly rather than leaving the entire period until the end.
Review whether:
- all bank accounts used by the business are connected or reconciled;
- sales invoices and income records are complete;
- property income is correctly recorded;
- expenses have been entered;
- receipt-capture systems are working; and
- obvious duplicate or missing entries have been investigated.
Two to three weeks before the deadline
Complete a more detailed review.
Look for:
- unreconciled bank transactions;
- personal transactions incorrectly posted as business expenditure;
- transactions sitting in suspense or uncategorised accounts;
- missing rental income;
- invoices entered twice;
- incorrect VAT treatment where relevant;
- expenses entered against the wrong business or property source; and
- missing information your accountant has requested.
One week before the deadline
Make sure the update is genuinely ready to submit.
Confirm:
- your MTD-compatible software is authorised;
- the correct reporting period is being used;
- your records are up to date;
- you understand what is being submitted;
- your accountant has everything they need, if applicable; and
- responsibility for submission is clear.
After submission
Keep evidence that the update has been accepted and make a note of the next deadline.
For the 2026/27 reporting year, the sequence is:
7 August 2026 → 7 November 2026 → 7 February 2027 → 7 May 2027 → 31 January 2028 tax return deadline.
A repeatable process is far safer than treating each deadline as a fresh emergency.
Frequently asked questions about MTD Income Tax deadlines
What is the next MTD for Income Tax deadline?
The next quarterly update deadline for taxpayers using MTD for Income Tax in 2026/27 is 7 November 2026.
For standard update periods, the cumulative update covers 6 April to 5 October 2026. For calendar update periods, it covers 1 April to 30 September 2026.
When was the first MTD Income Tax quarterly deadline?
The first deadline was 7 August 2026.
For taxpayers using standard update periods, the first update covered 6 April to 5 July 2026.
What happens if I missed the 7 August 2026 deadline?
You should still send the outstanding quarterly update.
HMRC will not apply penalty points for late quarterly updates during the 2026/27 tax year, but you still need to complete the required updates before submitting your tax return.
For detailed information about the penalty system after the transitional year, see our Making Tax Digital penalties guide.
What are the four MTD quarterly deadlines?
For the 2026/27 reporting year, they are:
- 7 August 2026
- 7 November 2026
- 7 February 2027
- 7 May 2027
HMRC uses the same submission deadlines for standard and calendar update periods.
Are MTD quarterly updates exactly every three months?
The reporting system is quarterly, but the important detail is that the information in each update is cumulative from the beginning of the relevant annual reporting period.
That means your second update does not simply contain information for the second three-month block. It contains the appropriate cumulative totals through to the end of the second update period.
What is the difference between standard and calendar update periods?
Standard periods align to the tax year from 6 April to 5 April.
Calendar periods run from 1 April to 31 March.
The period-end dates differ, but the four submission deadlines are the same: 7 August, 7 November, 7 February and 7 May.
When is the 2026/27 MTD tax return due?
The tax return for the 2026/27 tax year is due by 31 January 2028.
Do quarterly updates replace the annual tax return?
No.
You still need to complete and submit your tax return using MTD-compatible software after the relevant year-end work has been completed.
Is MTD compulsory for everyone earning more than £20,000?
Not immediately.
The rollout is phased.
People with qualifying income over £50,000 entered from 6 April 2026, those over £30,000 are due to enter from 6 April 2027, and those over £20,000 from 6 April 2028.
Is the MTD threshold based on profit?
No. Qualifying income is based on relevant gross self-employment and property income before expenses, rather than taxable profit.
Can my accountant deal with the quarterly deadlines?
Yes. An authorised accountant or agent can support the MTD process and make submissions where appropriately authorised.
If you would prefer professional help with software setup and ongoing MTD compliance, speak to our Making Tax Digital accountants.
Keep ahead of the next MTD deadline
The move to quarterly digital reporting makes regular bookkeeping more important than ever.
For taxpayers already within MTD for Income Tax, the immediate date to focus on is 7 November 2026.
Before then, make sure your digital records are complete, your reporting period is correct and your software is ready to submit the required cumulative update.
The remaining key dates for the first MTD year are 7 February 2027, 7 May 2027 and the 31 January 2028 deadline for the 2026/27 tax return.
If you would rather have an accountant manage the process with you, our Making Tax Digital accountants can help with setup, digital record-keeping, software and ongoing submissions.
Last reviewed: 12 August 2026
This article provides general information about Making Tax Digital for Income Tax. Tax rules and individual circumstances vary, so seek professional advice where you need guidance specific to your position.
