MTD for Income Tax deadlines
Short answer: quarterly updates are due by 7 August, 7 November, 7 February and 7 May. Your tax return, and any tax you owe, is due by 31 January after the end of the tax year (GOV.UK).
Each quarterly update covers the tax year so far, from 6 April to the end of the update period, not just the latest three months. If you use calendar update periods (from 1 April), the deadlines are the same.
For the 2026 to 2027 tax year there are no penalties for late quarterly updates, but penalty points still apply to a late tax return (GOV.UK penalties).
Your next MTD deadline
Deadlines for the 2026 to 2027 tax year
| Due by | What |
|---|---|
| 7 August 2026 | Quarterly update 1 (6 April to 5 July 2026) |
| 7 November 2026 | Quarterly update 2 (6 April to 5 October 2026) |
| 7 February 2027 | Quarterly update 3 (6 April 2026 to 5 January 2027) |
| 7 May 2027 | Quarterly update 4 (6 April 2026 to 5 April 2027) |
| 31 January 2028 | Tax return and payment for the 2026 to 2027 tax year |
These dates apply to standard update periods (6 April) and calendar update periods (1 April) alike.
Questions
When are MTD quarterly updates due?
By 7 August, 7 November, 7 February and 7 May. The deadlines are the same whether you use standard update periods starting 6 April or calendar update periods starting 1 April.
When is the MTD tax return due?
By 31 January after the end of the tax year. That is also the deadline to pay any tax you owe.
Is there a penalty for a late quarterly update?
GOV.UK says there are no penalties for missing a quarterly update deadline in the 2026 to 2027 tax year. After that, each late submission gets a penalty point, and a £200 penalty applies at 4 points.
Do I still send a quarterly update if I had no income?
Yes. GOV.UK says you must still send a quarterly update even if you had no income or expenses in that period.
Facts on this page last checked against GOV.UK on 17 Oct 2026.