The MTD year-end tax return (the "final declaration")

Written by the Quidtrail team · Facts last checked 18 October 2026

The short answer: after your four quarterly updates, you make any year-end adjustments, add your other income, and submit your tax return through your MTD software by 31 January after the tax year ends. For 2026 to 2027, that's 31 January 2028. You'll often see this step called the "final declaration", but HMRC's current guidance calls it submitting your tax return (GOV.UK).

Final declaration, EOPS and tax return: what's the difference?

Older MTD material talks about an End of Period Statement (EOPS) for each business, followed by a final declaration. HMRC's current "Use Making Tax Digital for Income Tax" guidance describes just three stages: quarterly updates, adjustments, then submitting your tax return (GOV.UK: adjust; GOV.UK: tax return). The EOPS has been removed. In its Small Business Review outcome (22 November 2023), the government said the EOPS was "potentially confusing for users and duplicates information provided through the final declaration", and agreed "to remove this requirement" (GOV.UK). The change was made law by the Income Tax (Digital Requirements) (Amendment) Regulations 2024, which took out the end of period statement provisions from 14 March 2024 (legislation.gov.uk). If your software or older articles still use the term, the year-end process described here is what now applies.

The deadline

The rule is 31 January following the tax year, and you can submit earlier. HMRC's own example is 2025 to 2026: submit from 6 April 2026 to 31 January 2027 (GOV.UK). A late return gets a late submission penalty point. See MTD penalties.

You still submit a normal Self Assessment return for the year before you start MTD. After that, you use your MTD software (GOV.UK).

Step 1: Finish your quarterly updates

You must send your quarterly updates before you can submit the tax return (GOV.UK). If you need to correct records, add joint-property expenses you left out, or add Rent-a-Room income after the year end, resend your fourth quarterly update before making tax adjustments.

Step 2: Make year-end adjustments

Using your software, you may need to (GOV.UK):

• claim reliefs and allowances, such as the trading income allowance or Rent-a-Room relief
• make tax adjustments, such as removing disallowable expenses. You usually adjust the annual category total rather than each transaction
• make accounting adjustments (prepayments, accruals) if you use traditional accounting. Cash basis is the default
• adjust for your accounting period if it doesn't match the tax year
• claim capital allowances

Step 3: Add your other income

HMRC will add some information for you (GOV.UK):

• employment (PAYE) income
• student and postgraduate loan details
• state, private and occupational pensions, and other taxable state benefits
• CIS subcontractor deductions
• Capital Gains Tax residential property disposals
• Marriage Allowance claims

You must check these. You'll need to add yourself: savings interest, dividends, your share of partnership profit, certain payrolled benefits in kind, and anything else that hasn't been added.

Step 4: Check and submit

In your software you confirm you're ready, check the tax calculation, and declare that the information is correct and complete (GOV.UK). If you use an agent, they share the information with you and get your written confirmation before submitting.

If there's a problem with your software or the calculation, contact your software provider first. If they can't fix it, tell HMRC as soon as possible.

Paying, refunds and changes

• Payment dates don't change. MTD doesn't change how or when you pay (GOV.UK).
• Refunds: you can't claim a refund in your MTD tax return. Request it through your HMRC online services account. Agents use their agent services account (GOV.UK).
• Amendments: you can change a submitted return through your software within 12 months of the submission deadline (GOV.UK).

Does all MTD software submit the tax return?

Not necessarily. HMRC says your software must let you send quarterly updates and submit your tax return, but you can use more than one product (GOV.UK). Some bridging tools state that year-end filing isn't available yet. Software that only submits the tax return doesn't need a digital link to your record-keeping software (GOV.UK). See spreadsheets and bridging software and free MTD software.

Related: MTD quarterly deadlines · MTD for Income Tax guide · Self Assessment penalties from April 2027

Last checked against GOV.UK on 18 October 2026. Not tax advice.