MTD for Income Tax deadlines 2026-27

The next deadline is 7 November 2026. That is when the second quarterly update of the 2026-27 tax year is due for everyone using Making Tax Digital (MTD) for Income Tax.

This page lists every MTD for Income Tax date for the 2026-27 tax year, explains what each one is for, and sets out what happens if you miss one. Everything here has been checked against HMRC's guidance on GOV.UK. The links are at the end.

All the 2026-27 dates at a glance

You send one quarterly update for each self-employment business and each property business you have. If you're a sole trader who also lets property, that means two updates every quarter. All your UK properties count as a single UK property business, so they go in one update.

Quarterly update deadlines: standard update periods

Most people use standard update periods, which follow the tax year (6 April to 5 April). Use these if your accounting period ends on 5 April.

Notice that every period starts on 6 April. Each quarterly update is cumulative: it covers everything from the start of the tax year to the end of that period, not just the last three months. So if you spot a mistake in a quarter you've already sent, you can fix the record and the correction goes into your next update. You don't have to resend the earlier one.

Calendar update periods

If your accounting period runs from 1 April to 31 March, HMRC says you should consider calendar update periods, which end on the last day of a month. The deadlines are the same:

You choose calendar update periods in your software before you send your first quarterly update of the tax year. Once you've sent an update for a tax year, you can't change the type of period for that year.

When you can send an update

You don't have to wait for the deadline day. You can send a quarterly update:

• any time between the end of the update period and the deadline, or
• up to 10 days before the period ends, if you don't expect any more income or expenses in that period (for example, you're going on holiday and won't be working)

You must still send an update if you had no income and no expenses in the period. A nil update tells HMRC there was nothing to report.

Practical tip: 7 November 2026 is a Saturday. GOV.UK doesn't say the deadline moves, so plan to send your update during the week before.

What a quarterly update is (and isn't)

A quarterly update is a set of totals for each income and expense category, worked out by your software from your digital records. HMRC calls them "summaries, not tax returns". HMRC doesn't receive your individual receipts or invoices. You don't need to make accounting or tax adjustments before sending one.

After you send an update, you can see an estimate of your tax bill in your software or your HMRC online account.

The tax return deadline: 31 January 2028

After the tax year ends on 5 April 2027 and you've sent your fourth update, you make any year-end adjustments and claim reliefs and allowances. Then you check your other income and submit your tax return through your software. HMRC adds what it already knows, such as PAYE employment income and pensions. You add anything else, such as savings interest and dividends. Some software, including AATAX, calls this step the "final declaration".

For 2026-27 the tax return and any tax you owe are both due by 31 January 2028. MTD doesn't change how or when you pay your tax.

Don't forget your 2025-26 return. If you started MTD in April 2026, you still need to file your 2025-26 Self Assessment return the usual way by 31 January 2027. The old penalty rules apply to that return.

What happens if you miss a deadline

Quarterly updates in 2026-27: no penalty points

HMRC will not apply penalty points for late quarterly updates in the 2026-27 tax year. You still have to send all your quarterly updates, because you can't submit your tax return until you have.

Penalty points do still apply to a late tax return in 2026-27.

From 2027-28: points and £200 penalties

From the 2027-28 tax year, MTD uses a points system for late submissions:

• you get one penalty point for each missed quarterly update or tax return deadline (at most one point per deadline, even if you have several businesses)
• at 4 points you get a £200 penalty, plus another £200 each time you miss a further deadline
• points below the threshold expire after 24 months
• once you've reached 4 points, you clear them by meeting every deadline for 12 months and sending anything outstanding from the previous 24 months

If you're volunteering for MTD (signed up before you had to), late quarterly updates aren't penalised. Late tax returns are, with a £200 penalty at 2 points.

Late payment

Late payment penalties apply to tax you pay late. For the 2026-27 tax year:

For 2027-28 the 3% rates become 4%. In your first year under the new rules, HMRC gives you 30 days before applying a penalty, or time to set up a payment plan. Late payment interest is charged from the first day a payment is late. Payments on account don't attract late payment penalties.

When MTD starts for you

Qualifying income is your total self-employment and property income before expenses. Not sure if you're in? Read Do I need MTD for Income Tax?

If HMRC has just signed you up

Since September 2026, HMRC has been signing up people who should be using MTD for 2026-27 but hadn't signed up themselves. If you've had that letter, you need to:

1. sign in to HMRC online services and check the income sources HMRC has for you
2. choose and authorise compatible software
3. catch up your digital records from the start of the tax year (6 April 2026, or 1 April if you use calendar periods)
4. send any overdue quarterly update as soon as you can

There are no penalty points for late quarterly updates this tax year, but sorting it out before 7 November keeps you on track. Our 7 November deadline guide walks through it.

How AATAX helps you keep to the dates

AATAX is HMRC-recognised MTD for Income Tax software (reference D6Q7XM). It shows your next deadline for every income source, builds each cumulative update from your records, and lets you check the totals before anything goes to HMRC.

• Sole traders and landlords use it free. Upload your bank statements, receipts or spreadsheets, check what AATAX reads, and send your updates and tax return yourself. Get started free
• Accountants see every client's next deadline in one work queue, from £99 a year (ex VAT) for up to 20 clients, and free for your first 3 clients for 12 months. Book a demo

Sources (GOV.UK, checked 10 October 2026)

• Use Making Tax Digital for Income Tax: Send quarterly updates
• Use Making Tax Digital for Income Tax: Before you use this guide
• Penalties for Making Tax Digital for Income Tax
• Find out if and when you need to use Making Tax Digital for Income Tax
• Use Making Tax Digital for Income Tax: Create digital records
• Check what to do if HMRC has signed you up for Making Tax Digital for Income Tax
• Use Making Tax Digital for Income Tax: Submit your tax return

This page is general guidance, not tax advice. If you're unsure how the rules apply to you, speak to an accountant or contact HMRC.