The MTD quarterly deadlines for 2026/27 are 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027, with the tax return due by 31 January 2028. The deadlines are the same whether a client uses standard periods (from 6 April) or calendar periods (from 1 April). HMRC will not issue penalty points for late quarterly updates in 2026/27, but late returns and late payments are still penalised.
MTD for Income Tax quarterly updates are due on the 7th of August, November, February and May. For 2026/27 that means 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027. Every update covers the year to date from 6 April (or 1 April), and the tax return follows by 31 January 2028.
Key points
- Four MTD quarterly deadlines a year, each on the 7th: August, November, February and May (GOV.UK: send quarterly updates).
- Each update is cumulative from the start of the tax year.
- Clients with qualifying income over £50,000 in 2024/25 started on 6 April 2026. Over £30,000 in 2025/26 joins from 6 April 2027.
- No penalty points for late quarterly updates in 2026/27. From 2027/28, one point per missed update and a £200 penalty at four points.
- The tax return is due by 31 January after the tax year ends.
Terms used in this guide
- MTD for ITSA (Making Tax Digital for Income Tax Self Assessment): HMRC’s rules requiring sole traders and landlords above an income threshold to keep digital records and report to HMRC through compatible software.
- Quarterly update: a summary of self-employment or property income and expenses sent to HMRC from software after each update period.
- Update period: the stretch of the tax year an update covers, always running from the start of the year to the end of the latest quarter.
- Qualifying income: a person’s total self-employment and property income, which HMRC compares with the threshold to decide when they join.
- Penalty point: a mark recorded for each missed submission deadline; a £200 penalty is charged once points reach the threshold.
ITSA in the UK: who is in MTD from April 2026 and April 2027
HMRC uses each client’s qualifying income from self-employment and property, taken from the Self Assessment return for an earlier year, to decide when they join (GOV.UK: check if you’re eligible).
| Qualifying income over | Measured on tax year | Must use MTD from |
|---|---|---|
| £50,000 | 2024 to 2025 | 6 April 2026 |
| £30,000 | 2025 to 2026 | 6 April 2027 |
| £20,000 | 2026 to 2027 | 6 April 2028 |
The practical consequence: the 2025/26 returns you are filing this winter decide which clients join next April and face their first MTD quarterly deadlines in 2027/28. Flag them as you file. Our guide to Making Tax Digital for ITSA covers the wider changes.
MTD quarterly deadlines and update periods for 2026/27
GOV.UK sets out two sets of update periods. Standard periods run from 6 April; calendar periods run from 1 April, which suits clients whose books close on month ends. The MTD quarterly deadlines are identical for both (GOV.UK).
| Update | Standard period | Calendar period | Deadline |
|---|---|---|---|
| Q1 | 6 April 2026 to 5 July 2026 | 1 April 2026 to 30 June 2026 | 7 August 2026 |
| Q2 | 6 April 2026 to 5 October 2026 | 1 April 2026 to 30 September 2026 | 7 November 2026 |
| Q3 | 6 April 2026 to 5 January 2027 | 1 April 2026 to 31 December 2026 | 7 February 2027 |
| Q4 | 6 April 2026 to 5 April 2027 | 1 April 2026 to 31 March 2027 | 7 May 2027 |
| Tax return | Whole tax year 2026/27 | 31 January 2028 | |
Because every period starts at the beginning of the tax year, each update replaces the running total. A miscoded expense in Q1 can be corrected in the Q2 records, so there is no need to treat each quarter as final.
Why some deadline calendars show different periods
Many online calendars of MTD quarterly deadlines list Q2 as 6 July to 5 October and Q3 as 6 October to 5 January. GOV.UK sets out every update period as running from the start of the tax year: 6 April to 5 October for the second update, 6 April to 5 January for the third. The deadlines match, but the cumulative wording matters when you explain to clients why a correction in one quarter flows into the next.
The tax return at the end of the year
Quarterly updates do not replace the tax return, which has its own deadline outside the MTD quarterly deadlines. Under MTD the client, or you as their agent, submits the return by 31 January following the end of the tax year, and HMRC says a late return attracts a late submission penalty point (GOV.UK: submit your tax return). This is where year-end adjustments, other income and reliefs are added, so it remains senior work for the practice.
Clients joining in April 2026 still file a normal Self Assessment return for 2025/26 by 31 January 2027. In January 2027 you will have both that return and the Q3 MTD update due within a week of each other. A late 2025/26 return is penalised and appealed under the existing rules, for example on form SA370.
Penalty points for missed MTD quarterly deadlines
HMRC has confirmed that no penalty points will be issued for late quarterly updates during the first year of MTD for Income Tax. From year two, each missed quarterly deadline earns one penalty point, and a £200 fixed penalty is charged once a client reaches four points. Penalties still apply in the first year for late returns and late payments (HMRC press release). Clients who volunteered early are outside the quarterly penalty rules while they are volunteering.
| Rule | 2026/27 | From 2027/28 |
|---|---|---|
| Late quarterly update | No penalty point | One point per missed deadline |
| Late tax return | Penalty point | Penalty point |
| Point threshold | 4 points, then £200, and £200 for each further missed deadline | |
| Several businesses, one deadline missed | Only one point per deadline | |
| Late payment (not payments on account) | 3% at day 15, a further 3% at day 30, then 10% a year from day 31 | 4% at day 15, a further 4% at day 30, then 10% a year from day 31 |
| First-year grace | Once only: no late payment penalty if the client pays in full or agrees a payment plan within 30 days | |
Source: GOV.UK: penalties for Making Tax Digital for Income Tax. Points are removed only when the client meets both conditions: 12 months of on-time quarterly updates and returns, and all outstanding submissions for the previous 24 months sent.
Treat 2026/27 as the year to fix habits around MTD quarterly deadlines. A client who files every quarter late this year with no consequence will build up points quickly from April 2027.
A practice calendar: what to chase and when
Each of the MTD quarterly deadlines is on the 7th, which leaves only a few working days after the period closes if clients send records at the last minute. This calendar moves the chasing earlier.
| When | Task |
|---|---|
| Late September 2026 | Reminder to Q2 clients: bank feeds connected, receipts uploaded to the end of September or 5 October |
| 6 to 7 October 2026 | Period closes. Run the missing-transactions report for each client |
| Mid-October to end October 2026 | Chase gaps, categorise transactions, prepare updates for review |
| By 7 November 2026 | Q2 updates submitted under the practice’s agent credentials |
| December 2026 | Early Q3 chase so Christmas does not swallow January |
| January 2027 | 2025/26 Self Assessment returns (31 January 2027) alongside Q3 preparation |
| By 7 February 2027 | Q3 updates submitted |
| February to March 2027 | Identify and sign up the £30,000 cohort for April 2027 |
| By 7 May 2027 | Q4 updates submitted, then plan the 2026/27 tax return |
Steps for each client before every deadline
- Bank feed live and reconciled to the period end.
- Uncategorised transactions cleared or queried with the client.
- Self-employment and property income recorded against the right business in the software.
- Client’s questions answered in writing and saved to the file.
- Update reviewed by the responsible accountant before submission.
- Submission confirmation saved and the tracker updated.
Software and agent authorisation reminders
You need an agent services account to act for clients in MTD for Income Tax. GOV.UK says existing Self Assessment authorisations are recognised, but check they appear in your agent services account and add any that are missing using Self Assessment agent codes (GOV.UK: sign up your client). Main agents can handle everything up to the tax return. Supporting agents can keep records and send quarterly updates but cannot file the return.
To sign a client up you need their full name, date of birth and National Insurance number, plus business name, address and nature of business for sole traders. Every client also needs software that works with MTD for Income Tax. Our MTD client onboarding checklist covers the sign-up steps for the April 2027 cohort.
Where an admin team fits
Most of the MTD workload is chasing records and categorising transactions ahead of the four MTD quarterly deadlines each year. That work can be handed to a support team working in your software, while the review and the submission stay under your agent credentials. Our MTD-ready reporting service runs the chase calendar above, keeps a per-client tracker and prepares updates for your sign-off. If the bottleneck is upstream, see our time audit on bank reconciliation and payroll prep, and for the Self Assessment peak, our guide to SA100, CT600 and CGT prep support.
FAQs
When are MTD quarterly updates due?
The MTD quarterly deadlines are 7 August, 7 November, 7 February and 7 May. For 2026/27 that is 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027. The dates are the same whether the client uses standard update periods starting 6 April or calendar update periods starting 1 April. The tax return for the year is then due by 31 January 2028.
Are there penalties for late MTD quarterly updates?
Not in the first year. HMRC will not apply penalty points for late quarterly updates in 2026/27. From 2027/28, each of the MTD quarterly deadlines a client misses earns one point, and a £200 penalty applies at four points. Late tax returns and late payments are still penalised in 2026/27, so the 31 January deadlines and payment dates carry the same risk as before.
What is the difference between standard and calendar quarters?
Standard update periods follow the tax year and start on 6 April, so Q1 ends on 5 July. Calendar update periods start on 1 April, so Q1 ends on 30 June. Calendar periods are easier for clients whose bookkeeping closes on month ends. Both are cumulative from the start of the year and both share the same MTD quarterly deadlines on the 7th of the month.
Who has to join MTD for ITSA in April 2027?
Sole traders and landlords whose qualifying income from self-employment and property was over £30,000 in the 2025/26 tax year must use MTD from 6 April 2027, with their first MTD quarterly deadlines in 2027/28 starting on 7 August 2027. HMRC checks this from the Self Assessment return, so the 2025/26 returns filed by 31 January 2027 identify the next cohort. The threshold falls to £20,000 from April 2028.
Do quarterly updates replace the Self Assessment tax return?
No. Quarterly updates are summaries of income and expenses. The client still submits a tax return for the year by 31 January following the end of the tax year, which is where adjustments, other income and reliefs are added. Under MTD, the return is filed through compatible software, and a late return attracts a late submission penalty point.
Keep the 7th of the month under control
If MTD quarterly deadlines are landing on senior staff, our team can run the chasing and preparation in your software for your review. Book a consultation and we will map your MTD clients to the calendar.
