Making Tax Digital — Key Dates
MTD deadlines — all the dates you need
Four quarterly updates a year, plus a Final Declaration. Here are all the deadlines so you never miss a submission.
How the new system works
Under MTD, the annual Self Assessment return is replaced by four quarterly updates throughout the year, followed by a Final Declaration. The quarterly updates are a running summary of your income and expenses — they are not mini tax returns and no tax is due at these points.
Your tax payment dates do not change — you still pay on 31 January and 31 July as before.
Quarterly update deadlines — 2026/27
Quarter 1
6 April – 5 July 2026
First submission for Phase 1 taxpayers
Quarter 2
6 July – 5 October 2026
Quarter 3
6 October 2026 – 5 January 2027
Quarter 4
6 January – 5 April 2027
Final Declaration
Full tax year 2026/27
Replaces your annual Self Assessment return
2026-27 soft landing on penalties
HMRC will not issue penalty points for late quarterly updates in the first year (2026-27). However, your quarterly updates must still be submitted — all four must be done before you can file the Final Declaration. The soft landing does not apply to the Final Declaration.