MTD for Income Tax deadlines
Under Making Tax Digital for Income Tax you file four quarterly updates and a final declaration each year. Here are the standard dates, when your tax is actually due, and how HMRC’s penalties work if something slips.
Reviewed July 2026. Figures are correct at the date of review. Always check GOV.UK for the latest.
The short answer
For the standard periods, quarterly updates are due by 7 August, 7 November, 7 February and 7 May. Your final declaration and any tax you owe are due by 31 January after the tax year ends. Miss a deadline and HMRC’s points-based penalty system kicks in.
Quarterly update deadlines
Each quarterly update is cumulative. It covers from the start of the tax year (6 April) to the end of that period, not just the previous three months:
| Quarter | Period covered (to) | Deadline |
|---|---|---|
| Q1 | 6 April to 5 July | 7 August |
| Q2 | 6 April to 5 October | 7 November |
| Q3 | 6 April to 5 January | 7 February |
| Q4 | 6 April to 5 April | 7 May |
There’s also an option to use calendar-quarter periods, which shifts the deadlines slightly. We’ll set whichever suits you.
The final declaration and paying your tax
After the tax year ends, your final declaration is due by 31 January, the same date as today’s Self Assessment deadline. That’s also when any tax you owe is due, and when payments on account fall due if they apply to you (with the second by 31 July). The quarterly updates don’t change these payment dates.
How penalties work
Late quarterly updates fall under HMRC’s points-based penalty system: you receive a point each time you miss a submission deadline, and a fixed penalty once you reach the points threshold. Late payment is separate: it attracts interest and its own penalties. The exact points thresholds and penalty amounts are set by HMRC and can change, so check the current figures on GOV.UK.
Never miss a date again
The easiest way to stay on top of five deadlines a year is not to track them yourself. We diarise every date, keep your records ready, and file each update and your final declaration on time, on a fixed monthly fee. Take our 2-minute quiz or get in touch.
Frequently asked questions
Common questions about MTD deadlines and penalties.
What are the MTD for Income Tax quarterly deadlines?+
For the standard periods, quarterly updates are due by 7 August, 7 November, 7 February and 7 May. Each update is cumulative: it covers from the start of the tax year (6 April) to the end of that period.
When is the final declaration due?+
The final declaration is due by 31 January following the end of the tax year, the same date as the current Self Assessment deadline. Any tax you owe is also due by 31 January.
What happens if I miss a deadline?+
Late quarterly updates fall under HMRC’s points-based penalty system: you get points for missed deadlines, and a penalty once you reach a threshold. Late payment adds interest and further penalties. Exact figures are on GOV.UK.
Can I avoid missing deadlines?+
Yes, the simplest way is to keep records up to date and diarise the dates, or hand the whole thing to an accountant who tracks and files everything for you. That’s exactly what we do.
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