4 min read · Updated 2026-06-19
Once you're in Making Tax Digital for Income Tax, reporting follows a fixed rhythm: four quarterly updates and a year-end Final Declaration. Here are the dates for the 2026/27 tax year.
Standard quarters end on 5 July, 5 October, 5 January and 5 April, and each update is due about a month later.
A quarterly update is a running summary of income and expenses, not a tax return — no tax is due on it. The full picture and your bill come at the Final Declaration, which replaces Self Assessment.
MTD uses a points-based system: you get a point for each missed update deadline, and once you reach the threshold a £200 penalty applies. Points expire over time if you then file on time. Late payment of the tax itself carries separate interest and penalties.
The deadlines only bite if you leave your records until the last minute. Keeping your figures current through the year turns each update into a quick review and submit.
Keep your figures live with Plot
For 2026/27, the first quarterly update covers 6 April to 5 July 2026 and is due by 7 August 2026.
By 31 January after the tax year — 31 January 2028 for the 2026/27 year — the same date as the old Self Assessment deadline.
MTD uses points: a point per missed deadline, with a £200 penalty once you hit the threshold. Filing on time avoids points entirely.