MTD for Income Tax deadlines
Written by Akhtar Rana, FAIA · Last reviewed
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.
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, though 2026/27 is a soft-landing year for the quarterly updates (more on that below).
The income threshold: who has to file
You are in MTD for Income Tax once your qualifying income passes the threshold for the year. Qualifying income is your gross self-employment and property income combined, before expenses, not your profit. The rollout is phased:
| From | You’re in if your qualifying income is over |
|---|---|
| 6 April 2026 | £50,000 |
| 6 April 2027 | £30,000 |
| 6 April 2028 | £20,000 |
HMRC uses the qualifying income on your most recent Self Assessment return to decide when you join.
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 get one point each time you miss a submission deadline, and once you reach 4 points a £200 penalty applies, with a further £200 for each later late update. Late payment is separate: it attracts interest and its own penalties. You can check the current detail on GOV.UK.
The first-year soft landing
There is one important easing for the start of MTD. 2026/27 is a soft-landing year: HMRC has said it will not issue penalty points for late quarterly updates in that first year, to give people time to adjust. That does not cover your final declaration or late payment of tax, though, so those deadlines still matter from day one. It is a grace period for the new quarterly habit, not a free pass on paying your tax.
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. If you are a landlord, our MTD for landlords guide covers the property-income specifics, and the MTD software page covers what files it. Take our 2-minute quiz or get in touch.
Akhtar Rana, FAIA
Akhtar is the founder of Xpert Tax Accountants and a Fellow of the Association of International Accountants, holding an AIA practising certificate. He works with business owners across Greater Manchester and the rest of the UK.
Verify his membership on the AIA register →
Xpert Tax Accountants is regulated by the AIA. We are not authorised by the Financial Conduct Authority and do not give investment, pension or insurance advice.
Xpert Tax Accountants is regulated by the Association of International Accountants. We are not authorised or regulated by the Financial Conduct Authority and we do not give investment, pension or insurance advice, or arrange financial products. Our content is general information about UK tax, not advice for your circumstances, and no responsibility is accepted to any person acting on the basis of it.
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: one point per late submission, and at 4 points a £200 penalty, then £200 for each further late one. Late payment adds interest and its own penalties. Note that 2026/27 is a soft-landing year, with no penalty points for late quarterly updates in that first year.
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.
When is my first MTD quarterly update due?+
For the standard quarters, the first update covers 6 April to 5 July 2026 and is due by 7 August 2026. The three that follow are due 7 November, 7 February and 7 May.
What is the MTD threshold?+
It is based on qualifying income, which is your gross self-employment and property income combined, before expenses. You join when it is over £50,000 (from April 2026), then over £30,000 (from April 2027) and over £20,000 (from April 2028).
Are there penalties in the first year?+
2026/27 is a soft-landing year: HMRC will not issue penalty points for late quarterly updates in that first year. The soft landing does not cover the final declaration or late payment of tax, so those deadlines still count.
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