MTD for Income Tax deadlines for 2026-27
Last updated: October 20, 2026
By the Glasscubes editorial team
In short: under Making Tax Digital for Income Tax, each self-employment and property business sends a cumulative quarterly update by 7 August, 7 November, 7 February and 7 May, and the tax return is still due by 31 January after the tax year ends. For 2026-27 HMRC will not charge penalties for late quarterly updates, but the updates must still be sent before the tax return can be submitted.
Quarterly update deadlines for 2026-27
| Update | Standard period | Calendar period (if elected) | Deadline |
|---|---|---|---|
| Quarter 1 | 6 April – 5 July 2026 | 1 April – 30 June 2026 | 7 August 2026 |
| Quarter 2 | 6 April – 5 October 2026 | 1 April – 30 September 2026 | 7 November 2026 |
| Quarter 3 | 6 April 2026 – 5 January 2027 | 1 April – 31 December 2026 | 7 February 2027 |
| Quarter 4 | 6 April 2026 – 5 April 2027 | 1 April 2026 – 31 March 2027 | 7 May 2027 |
| Tax return | The whole 2026-27 tax year, plus all other income | 31 January 2028 | |
How quarterly updates work
- They are cumulative. Each update covers the start of the tax year to the end of the period, not just the last three months.
- One per business. A separate update is needed for each self-employment and each property business. A nil update is still required if nothing happened.
- Early is allowed. An update can be sent up to 10 days before the period ends if no further transactions are expected.
- Calendar quarters must be chosen first. The election is made in the software for each income source before the first update, and cannot be changed for that tax year once an update has been sent.
- No end of period statement. It was dropped. The year ends with the tax return, which includes all other income.
Penalties
| Missed | 2026-27 | From 2027-28 |
|---|---|---|
| Quarterly update | No penalty | One point per missed deadline; £200 penalty at 4 points, and £200 for each later miss |
| Tax return | Points-based penalties apply | Points-based penalties apply |
| Paying late | 3% of tax owed at day 15 and again at day 30, plus 10% a year from day 31 | 4% at day 15 and day 30, plus 10% a year from day 31 |
HMRC allows extra time before the first late payment penalty in a taxpayer’s first year — its penalties page has the detail. Points below the threshold expire 24 months after the missed deadline. Once the threshold is reached, points reset only after 12 months of on-time submissions with nothing outstanding.
Who the deadlines apply to
Sole traders and landlords with qualifying income — self-employment and property turnover before expenses — over £50,000 on their 2024-25 return from 6 April 2026; over £30,000 on their 2025-26 return from 6 April 2027; and over £20,000 on their 2026-27 return from 6 April 2028. Partnerships are not yet included.
Sources
- HMRC: send quarterly updates
- HMRC: submit your tax return
- HMRC: penalties for Making Tax Digital for Income Tax
- HMRC: find out if and when you need to use it
Checked against the sources above on 16 October 2026. General information, not advice on a particular client’s position.
MTD Assist lets clients who will not use bookkeeping software send their own quarterly updates, while the tax return stays with your firm. See how MTD Assist works.