2026/27 submission deadlines
| Update | Covers | 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 |
| Final declaration | Whole 2026/27 tax year | 31 January 2028 |
You can choose “calendar quarters” (ending 30 June, 30 September, 31 December, 31 March) in your software. The deadlines stay the same.
Payment dates (unchanged)
| Date | What you pay |
|---|---|
| 31 January | Balancing payment for last year + first payment on account for this year |
| 31 July | Second payment on account |
How not to miss one
- Record weekly, not quarterly – the update becomes a button press.
- Put the 7th of February, May, August and November in your calendar with a reminder a week before.
- Or let an accountant file for you – most MTD packages include all four updates and the final declaration.
Late submissions build up penalty points. See how MTD penalties work.
Sources
- Find out if and when you need to use Making Tax Digital for Income Tax – GOV.UK
- Work out your qualifying income for Making Tax Digital for Income Tax – GOV.UK
- Send quarterly updates using Making Tax Digital for Income Tax – GOV.UK
- Find software that works with Making Tax Digital for Income Tax – GOV.UK
- Penalties for Making Tax Digital for Income Tax – GOV.UK
General information about HMRC’s Making Tax Digital rules as of 26 October 2026, not tax advice. MTD Match is not affiliated with HMRC.