Making Tax Digital
MTD quarterly update deadlines
Four dates a year, each one the 7th of the month that follows a quarter, plus the return in January.
Under Making Tax Digital for Income Tax, a sole trader or landlord sends four quarterly updates a year, due on 7 August, 7 November, 7 February and 7 May. For 2026/27, the first year of the scheme, that means 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027, followed by the tax return and payment by 31 January 2028. Each update is cumulative: it runs from the start of the tax year to the end of the period, so the third one covers 6 April to 5 January rather than three months alone. Standard periods end on the 5th and follow the tax year; calendar periods end on the last day of the month, from 1 April. Whichever you pick, the deadline is the same. Updates are summaries of income and expenses by category, not tax returns, and in 2026/27 a late one earns no penalty point. Choose your first year and period type to list your own dates.
Your quarterly update deadlines
Tax return and payment
31 January 2028
| 6 April to 5 July | 7 August 2026 |
| 6 April to 5 October | 7 November 2026 |
| 6 April to 5 January | 7 February 2027 |
| 6 April to 5 April | 7 May 2027 |
Figures checked by Radif Partners · Editorial policy · How we calculate
The 2026/27 timetable
The table sets out the year for the first wave. A later joiner keeps the same days and months and adds a year for each wave.
| Update | Standard period | Calendar period | Deadline |
|---|---|---|---|
| Update 1 | 6 April to 5 July | 1 April to 30 June | 7 August 2026 |
| Update 2 | 6 April to 5 October | 1 April to 30 September | 7 November 2026 |
| Update 3 | 6 April to 5 January | 1 April to 31 December | 7 February 2027 |
| Update 4 | 6 April to 5 April | 1 April to 31 March | 7 May 2027 |
The year then closes with the return, filed through the software and paid by 31 January 2028. That date is unchanged from ordinary Self Assessment, and so are the other Self Assessment dates such as the July payment on account.
Why each update starts on 6 April
An update is a running total. A plumber who sends £9,000 of sales for the first period and £19,500 for the second has told HMRC that £10,500 came in between July and October; the software does the subtraction. The benefit is practical: if a February invoice was keyed into the wrong category, you fix the record and the next update carries the corrected total, with no need to resend anything older. The flip side is that the fourth update must reflect the whole year, and if you correct records after sending it, HMRC expects you to resend that fourth update before making year-end tax adjustments.
What goes in, and what does not
The software adds up your digital records into the same income and expense categories as the Self Assessment pages. HMRC receives those totals for each business, not the receipts or invoices behind them, and you make no accounting or tax adjustments at this stage. Someone with a trade and a rented flat sends two sets of figures each quarter, one per business. For a jointly let property, the owner may report rent only during the year and add the expenses later by resending the fourth update. After each submission the software, or the HMRC online account, shows an estimate of the year’s tax, which picks up PAYE wages and any student loan plan HMRC already knows about.
An update can go up to 10 days before the period ends if no more transactions are expected. You may also send updates more often than four times, every month for instance, as long as each one still runs from the first day of the tax year.
Missing a date
For 2026/27, HMRC does not give penalty points for late quarterly updates. They still matter: the software will not let you submit the return until all four have been sent. From the following year, each missed deadline earns a point, and reaching 4 points brings a £200 penalty; the rules on points and late payment are set out on the MTD penalties page. Volunteers who join before they have to are not penalised for late updates at all.