MTD for Income Tax deadlines 2026-27 and 2027-28
Short answer: Quarterly updates are due on 7 August, 7 November, 7 February and 7 May. The final declaration is due on 31 January after the tax year. For the 2026-27 tax year the dates are 7 Aug 2026, 7 Nov 2026, 7 Feb 2027 and 7 May 2027. For 2027-28 they are 7 Aug 2027, 7 Nov 2027, 7 Feb 2028 and 7 May 2028.
The deadlines are the same for everyone. What changes is the period each update covers, which depends on whether you use standard or calendar quarters. Want your own dates? Use the MTD checker.
The pattern
GOV.UK publishes one table for every tax year:
| Standard period | Calendar period | Deadline |
|---|---|---|
| 6 April to 5 July | 1 April to 30 June | 7 August |
| 6 April to 5 October | 1 April to 30 September | 7 November |
| 6 April to 5 January | 1 April to 31 December | 7 February |
| 6 April to 5 April | 1 April to 31 March | 7 May (next tax year) |
Updates are cumulative. Each one covers income and expenses from the start of the tax year to the end of the period, not just the latest three months. See cumulative quarterly updates.
One oddity: GOV.UK’s own worked example for a calendar third update says it covers “from 6 April to 31 December”, while its table starts calendar periods on 1 April. Your software shows the exact dates it will send. If in doubt, check with HMRC or your agent.
2026-27 (the £50,000 group)
Tax year 6 April 2026 to 5 April 2027.
| Update | Standard period | Calendar period | Deadline |
|---|---|---|---|
| 1 | 6 Apr 2026 to 5 Jul 2026 | 1 Apr 2026 to 30 Jun 2026 | 7 Aug 2026 |
| 2 | 6 Apr 2026 to 5 Oct 2026 | 1 Apr 2026 to 30 Sep 2026 | 7 Nov 2026 |
| 3 | 6 Apr 2026 to 5 Jan 2027 | 1 Apr 2026 to 31 Dec 2026 | 7 Feb 2027 |
| 4 | 6 Apr 2026 to 5 Apr 2027 | 1 Apr 2026 to 31 Mar 2027 | 7 May 2027 |
Final declaration for 2026-27: 31 January 2028.
2027-28 (the £50,000 group and the £30,000 group)
Tax year 6 April 2027 to 5 April 2028. People over £30,000 on their 2025-26 return start here: see MTD from April 2027.
| Update | Standard period | Calendar period | Deadline |
|---|---|---|---|
| 1 | 6 Apr 2027 to 5 Jul 2027 | 1 Apr 2027 to 30 Jun 2027 | 7 Aug 2027 |
| 2 | 6 Apr 2027 to 5 Oct 2027 | 1 Apr 2027 to 30 Sep 2027 | 7 Nov 2027 |
| 3 | 6 Apr 2027 to 5 Jan 2028 | 1 Apr 2027 to 31 Dec 2027 | 7 Feb 2028 |
| 4 | 6 Apr 2027 to 5 Apr 2028 | 1 Apr 2027 to 31 Mar 2028 | 7 May 2028 |
Final declaration for 2027-28: 31 January 2029.
The fourth update is due after the tax year ends, on 7 May. GOV.UK notes you may need to resend it if you change your records before submitting your return.
Final declaration
The final declaration comes after the fourth update. GOV.UK now simply calls it your tax return, submitted through your MTD software. It is due by 31 January after the tax year, and you can file earlier. HMRC’s developer guidance gives 31 January 2028 as the amendment cut-off for 2025-26, which is 12 months after the filing date. Late submission can bring a penalty: see MTD penalties. For what goes into it, see the MTD final declaration.
Payment dates do not change. Tax is still due on the usual Self Assessment dates.
Sending early
You can send an update up to 10 days before the end of the period, but only if you do not expect to record any more transactions in it. For example, you could send the first update on 25 June 2027 instead of waiting until after 5 July, if nothing more will come in or go out.
You can also send more often than the minimum. Each update still starts from the beginning of the tax year.
Nil updates
If you had no income and no expenses in a period, you must still send a quarterly update to tell HMRC. A nil update is not optional. A seasonal business or a landlord between tenants still has four updates to send.
How to choose calendar quarters
Calendar periods suit people whose accounting year runs 1 April to 31 March, because the update dates line up with their books. Choose them in your software.
- Software defaults to standard periods.
- You must select calendar periods before you send your first update for the year.
- After you send an update, you cannot change for the rest of that tax year.
The deadlines are identical either way, so calendar quarters buy you only a tidier period end. If you are unsure, an agent can advise.
Sources
This guide is general information, not tax or legal advice. Rules can change: check GOV.UK or speak to an accountant about your situation. SendMTD is not affiliated with HMRC.