MTD for Income Tax quarterly update deadlines

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

The short answer: under Making Tax Digital for Income Tax, quarterly updates are due by 7 August, 7 November, 7 February and 7 May every year. The tax return is due by 31 January after the tax year ends. The deadlines are the same whether you use standard update periods or calendar update periods (GOV.UK).

Standard update periods (the default)

Your software uses standard update periods unless you change the setting. They follow the tax year, 6 April to 5 April. Each update is cumulative: it covers everything from 6 April up to the end of that period, not just the latest 3 months (GOV.UK).

Sources: GOV.UK: Send quarterly updates; GOV.UK: Submit your tax return.

The option: calendar update periods

If your accounting period runs from 1 April to 31 March, you can choose calendar update periods instead, which HMRC's legal manual calls a "calendar quarters election". Calendar periods end on the last day of a month: 30 June, 30 September, 31 December and 31 March. The deadlines are exactly the same as for standard periods: 7 August, 7 November, 7 February and 7 May (GOV.UK; HMRC manual SALF1160).

The date your calendar periods start from depends on your circumstances, including whether you were already sending updates the year before. Check HMRC's guidance on sending quarterly updates and the legal detail in HMRC's manual SALF1160, or ask your agent.

Dates by start year

The deadlines for the 2026 group come from HMRC's first-year timetable (GOV.UK). The dates for later years apply the same fixed deadlines to each tax year.

Not sure which year you start in? See our MTD for Income Tax guide.

Which update period should you use?

• Standard periods are the default in your software and match the tax year (6 April to 5 April). Most people use them.
• Calendar periods are an option for people whose accounting period runs 1 April to 31 March. HMRC says they make record keeping simpler (GOV.UK).

How to choose calendar periods

You choose calendar periods in your software, and you have to do it before your first quarterly update of the tax year. Once you've sent an update, you can't change your periods for the rest of that year (GOV.UK). For when your records and updates should start under calendar periods, see GOV.UK's quarterly updates guidance and HMRC manual SALF1160. If you're not sure, ask your agent.

When you can send each update

• You can send an update any time after the period ends, up to and including the deadline day.
• You can send it up to 10 days before the period ends if you don't expect any more transactions, for example if you're going on holiday.
• You can send updates more often if you want an up-to-date tax estimate, but each one has to cover the full period from the start of the year.
• If you had no income or expenses in a period, you still have to send the update.

Source: GOV.UK.

You send a separate update for each business: each sole-trader trade, your UK property business and your foreign property business (GOV.UK).

After the 4th update: the tax return

After the 7 May update you can still resend your 4th update if you need to fix records, add joint-property expenses you left out earlier, or add Rent-a-Room income (GOV.UK). Then you make any adjustments, add your other income, and submit your tax return using your software by 31 January (GOV.UK). HMRC used to call this the "final declaration".

Payment dates don't change

MTD doesn't change how or when you pay tax (GOV.UK). Self Assessment payments, including any payments on account, are still due by 31 January and 31 July (GOV.UK).

What if you miss a deadline?

• 2026 to 2027: no penalty points for late quarterly updates. Points still apply to a late tax return (GOV.UK).
• From 2027 to 2028: each missed deadline earns one point, with a maximum of one per deadline. At 4 points you get a £200 penalty (GOV.UK).
• Volunteers don't get penalties for late quarterly updates. A late tax return still earns points, and at 2 points they get a £200 penalty (GOV.UK).

See our MTD penalties guide and the Self Assessment penalty changes from April 2027.