MTD Quarterly Deadlines 2026/27: Every Date You Need to Know

Making Tax Digital for Income Tax starts on 6 April 2026 for anyone earning over £50,000. Here are all the deadlines you need for the first tax year.

2026/27 quarterly deadlines

For the standard tax year (6 April to 5 April):

Quarter	Period	Submission deadline
Q1	6 April – 5 July 2026	7 August 2026
Q2	6 July – 5 October 2026	7 November 2026
Q3	6 October 2026 – 5 January 2027	7 February 2027
Q4	6 January – 5 April 2027	7 May 2027

The year-end tax return (replacing the annual Self Assessment return) is due by 31 January 2028.

How much time do you have?

You get roughly one month after each quarter ends to submit. The exact gap varies between 32 and 33 days depending on the quarter.

What if my accounting year doesn't match the tax year?

Your quarterly update periods are set by HMRC and run to the tax year (6 April to 5 April), not to your own accounting year end. You can keep any accounting year end you like (for example 31 December) for your accounts; it does not change your quarterly update dates. Most people use the standard quarters, ending 5 July, 5 October, 5 January and 5 April. HMRC also offers an optional "calendar" alternative (ending 30 June, 30 September, 31 December and 31 March) that you choose with HMRC before your first update of the year. flonancial supports both: it reads your quarterly obligations straight from HMRC and files against whichever cadence applies to your business. HMRC is the source of truth, so you can check your exact dates once you've signed up for MTD.

What happens if you miss a deadline?

HMRC is introducing a points-based penalty system for MTD. Each late submission earns you a penalty point. Once you hit a threshold (currently 4 points for quarterly submissions), you receive a £200 fine. Further late submissions incur additional £200 fines.

However, HMRC has confirmed a soft landing period for the first year of MTD for Income Tax. Penalties for late quarterly updates won't apply for the first year (2026/27), giving you time to adjust. Late payment penalties and interest on late tax payments will still apply as normal.

Set a reminder

The deadlines are consistent, roughly the 7th of the month, one month after each quarter ends. Put them in your calendar now. It takes about two minutes to submit each quarter if your records are up to date.