Making Tax Digital for Income Tax Self Assessment (MTD ITSA) requires sole traders and landlords to report income and expenses digitally every quarter instead of once a year. You’ll submit four quarterly updates during the tax year, followed by a single Final Declaration.
Meeting deadlines is critical. Each late quarterly submission earns a penalty point. Accumulating four points results in a £200 penalty. The tables and dates below show all key MTD reporting deadlines from April 2026 through to March 2029.
When MTD Starts: The Three Phases
HMRC is rolling out Making Tax Digital for Income Tax in stages, based on your qualifying income — the combined gross turnover (before expenses) from self-employment and UK property income.
| Phase |
Start date |
Who is affected |
| Phase 1 |
6 April 2026 |
Qualifying income above £50,000 |
| Phase 2 |
6 April 2027 |
Qualifying income above £30,000 |
| Phase 3 |
6 April 2028 |
Qualifying income of £20,000 or more |
The reporting structure and deadlines are the same for every phase — only the income threshold for joining changes.
Once you’re in MTD, you usually stay in the system even if your income later drops below the threshold. There is currently no way to opt out.
Quarterly Update Deadlines: Tax Year Quarters (Default)
HMRC assigns tax-year quarters by default. Each covers roughly three months and the submission is due on the 7th of the following month.
| Quarter |
Period covered |
Submission deadline |
| Q1 |
6 April – 5 July |
7 August |
| Q2 |
6 July – 5 October |
7 November |
| Q3 |
6 October – 5 January |
7 February |
| Q4 |
6 January – 5 April |
7 May |
Quarterly updates can use estimated figures — you correct them in the Final Declaration. You must use MTD-compatible software to submit.
The Calendar Quarter Alternative
You can choose calendar quarters instead (often easier if you also report VAT on calendar quarters):
| Quarter |
Period covered |
Submission deadline |
| Q1 |
1 April – 30 June |
7 August |
| Q2 |
1 July – 30 September |
7 November |
| Q3 |
1 October – 31 December |
7 February |
| Q4 |
1 January – 31 March |
7 May |
Submission deadlines remain identical. You must choose calendar quarters before your first submission — you cannot switch mid-year. If you do nothing, tax-year quarters apply.
The Final Declaration
After four quarterly updates, you submit a Final Declaration. This replaces the traditional Self Assessment return and lets you finalise figures, claim reliefs, and correct estimates.
Deadline: 31 January following the end of the tax year.
- 2026/27 tax year → due 31 January 2028
- 2027/28 tax year → due 31 January 2029
Late Final Declarations earn penalty points.
Payment Dates (unchanged by MTD)
- 31 January — balancing payment for previous year + first payment on account
- 31 July — second payment on account
Payments on account are normally 50% of last year’s tax bill. Late payments attract separate penalties.
Soft-Landing Period
For the 2026/27 tax year only, HMRC will not issue penalty points for late quarterly updates (a one-year grace period). This does not apply to the Final Declaration or late tax payments.
Full Calendar: 2026/27 Tax Year (Phase 1)
| Date |
Event |
Notes |
| 6 April 2026 |
MTD Phase 1 begins |
Income > £50,000 |
| 5 July 2026 |
Q1 ends |
6 Apr – 5 Jul |
| 7 August 2026 |
Q1 submission deadline |
No penalty points (soft landing) |
| 5 October 2026 |
Q2 ends |
6 Jul – 5 Oct |
| 7 November 2026 |
Q2 submission deadline |
No penalty points |
| 5 January 2027 |
Q3 ends |
6 Oct – 5 Jan |
| 31 January 2027 |
Self Assessment payment |
2025/26 balancing + first payment on account |
| 7 February 2027 |
Q3 submission deadline |
No penalty points |
| 5 April 2027 |
Q4 ends |
Tax year ends |
| 7 May 2027 |
Q4 submission deadline |
No penalty points |
| 31 July 2027 |
Second payment on account |
For 2026/27 |
| 31 January 2028 |
Final Declaration deadline |
For 2026/27 tax year |
| 31 January 2028 |
Balancing payment |
2026/27 + first payment on account 2027/28 |
Frequently Asked Questions
When does MTD for Income Tax start?
6 April 2026 for qualifying income > £50,000, then 2027 (> £30,000) and 2028 (≥ £20,000).
How many submissions each year?
Five — four quarterly updates + one Final Declaration.
What are the quarterly deadlines?
7th of the month after each quarter ends (e.g. 7 August for Q1).
What happens if you miss a quarterly deadline?
Penalty point per late submission (four points = £200 fine) — except during the 2026/27 soft-landing period.
What is the Final Declaration?
It replaces the old Self Assessment return and finalises your tax for the year.
When is the Final Declaration due?
31 January following the tax year (e.g. 31 Jan 2028 for 2026/27).
Do tax payment dates change?
No — still 31 January and 31 July.
Is there a penalty-free period?
Yes — 2026/27 tax year has no penalty points for late quarterly updates (but not for Final Declaration or payments).
Source for information: