MTD for Income Tax: Key Dates & Deadlines
A complete timeline of when Making Tax Digital for Income Tax takes effect and the quarterly submission deadlines you need to know.
MTD Rollout Dates
| Date | Who is affected | Status |
|---|---|---|
| 6 April 2026 | Self-employed & landlords with gross income over £50,000 | Mandatory — starts in days |
| 6 April 2027 | Self-employed & landlords with gross income over £30,000 | Confirmed |
| TBC | Self-employed & landlords with gross income below £30,000 | Not yet announced |
Quarterly Update Deadlines — 2026/27 Tax Year
For the first year of MTD (tax year 6 April 2026 to 5 April 2027), these are the quarterly update deadlines. Each update covers income and expenses for the preceding quarter.
| Quarter | Period covered | 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 |
Note: HMRC allows one month and two days after the quarter end to submit each update. If the deadline falls on a weekend or bank holiday, the deadline moves to the next working day.
Annual Deadlines — 2026/27 Tax Year
| Deadline | What | Details |
|---|---|---|
| 5 April 2027 | Tax year ends | End of the 2026/27 tax year |
| 31 January 2028 | End of Period Statement (EOPS) | Finalise your business income and expenses for each source of self-employment or property income |
| 31 January 2028 | Final Declaration | Replaces the Self Assessment tax return for MTD users. Confirms total income, claims reliefs, and calculates final tax liability. Tax payment also due. |
Timeline at a Glance
6 April 2026
MTD goes live for income >£50K
7 August 2026
Q1 quarterly update deadline
7 November 2026
Q2 quarterly update deadline
7 February 2027
Q3 quarterly update deadline
6 April 2027
MTD extends to income >£30K
7 May 2027
Q4 quarterly update deadline
31 January 2028
EOPS + Final Declaration + tax payment due
Late Submission Penalties
Points-based system: You receive 1 penalty point per late quarterly update. At 4 points, you receive a £200 penalty — and £200 for every subsequent late submission until you reset your points.
To reset: you must submit all updates on time for 12 consecutive months. Late payment penalties also apply separately — starting at 2% of outstanding tax after 15 days.