There are more MTD deadlines than most people realise. The launch dates make the news, but the dates that affect your week-by-week life are the four quarterly updates, the final declaration, and (if you are VAT-registered) a parallel set of VAT MTD deadlines that do not move with the new ITSA cycle.
If MTD applies to you, save this page or print it. We use this same calendar with our own clients.
For the wider explanation of what MTD is, who it affects, and what the threshold actually means, start with our Making Tax Digital 2026 overview.
The three big launch dates
MTD ITSA rolls out in three waves by income band:
| Date | Threshold | Cohort entering scope |
|---|---|---|
| 6 April 2026 | £50,000+ gross combined income | First cohort (now live) |
| 6 April 2027 | £30,000+ | Second cohort |
| 6 April 2028 | £20,000+ | Third cohort |
The threshold uses gross combined income from self-employment and property, before any expenses, as shown on your most recent Self Assessment return.
Every previous MTD threshold launch has gone live as scheduled, eventually. Some have slipped (the £30k threshold was originally scheduled for 2024 and was deferred), but none has been cancelled. Plan as if all three dates will hold.
Quarterly update calendar 2026-27
For the April 2026 cohort, the four quarterly updates and the final declaration for tax year 2026-27 fall as follows:
| Update | Period covered | Deadline |
|---|---|---|
| Q1 | 6 April 2026 – 5 July 2026 | 7 August 2026 |
| Q2 | 6 July 2026 – 5 October 2026 | 7 November 2026 |
| Q3 | 6 October 2026 – 5 January 2027 | 7 February 2027 |
| Q4 | 6 January 2027 – 5 April 2027 | 7 May 2027 |
| Final declaration | Whole tax year 6 April 2026 – 5 April 2027 | 31 January 2028 |
The pattern is one month and seven days after the period closes. The quarterly periods are fixed and do not shift with your accounting year. Even if your accounting year runs to 31 December, your MTD quarters still close on 5 July, 5 October, 5 January, and 5 April.
The final declaration replaces the old Self Assessment return for in-scope individuals. The 31 January deadline is unchanged from the SA cycle.
Quarterly update calendar 2027-28
For both the £50k cohort (continuing) and the £30k cohort (joining 6 April 2027), the 2027-28 calendar follows the same pattern:
| Update | Period covered | Deadline |
|---|---|---|
| Q1 | 6 April 2027 – 5 July 2027 | 7 August 2027 |
| Q2 | 6 July 2027 – 5 October 2027 | 7 November 2027 |
| Q3 | 6 October 2027 – 5 January 2028 | 7 February 2028 |
| Q4 | 6 January 2028 – 5 April 2028 | 7 May 2028 |
| Final declaration | 6 April 2027 – 5 April 2028 | 31 January 2029 |
If you are joining the £30k cohort, the first quarterly deadline you must hit is 7 August 2027.
Quarterly update calendar 2028-29
For the £20k cohort (joining 6 April 2028) and both earlier cohorts:
| Update | Period covered | Deadline |
|---|---|---|
| Q1 | 6 April 2028 – 5 July 2028 | 7 August 2028 |
| Q2 | 6 July 2028 – 5 October 2028 | 7 November 2028 |
| Q3 | 6 October 2028 – 5 January 2029 | 7 February 2029 |
| Q4 | 6 January 2029 – 5 April 2029 | 7 May 2029 |
| Final declaration | 6 April 2028 – 5 April 2029 | 31 January 2030 |
Final declaration deadlines
The final declaration replaces the Self Assessment return for everyone in MTD ITSA scope. Key things to know about it:
- Same deadline as the old SA return: 31 January following the tax year end.
- Same payment dates as before: balancing payment due 31 January; payments on account due 31 January and 31 July if applicable.
- Different content: the final declaration covers all income (not only self-employment and property), including PAYE, dividends, interest, capital gains. It is genuinely the replacement for the SA return, not a supplement to it.
- Reliefs and adjustments happen here. The Section 24 mortgage interest restriction for residential landlords, capital allowances, year-end stock adjustments, pension contributions, gift aid, and so on are applied at the final declaration, not in the quarterly updates.
VAT MTD deadlines (separate cycle)
If you are VAT-registered, MTD for VAT has been mandatory since April 2022 and runs on a separate quarterly cycle that does not align with the ITSA quarters. Your VAT quarter end depends on your VAT registration:
- Stagger 1: quarters ending March, June, September, December
- Stagger 2: quarters ending April, July, October, January
- Stagger 3: quarters ending May, August, November, February
VAT returns are due one month and seven days after the VAT period end (the same one month and seven days rule, applied to a different quarter pattern). For most VAT-registered businesses, the VAT MTD cycle is already familiar.
If you are in scope for both MTD VAT and MTD ITSA, you will be making submissions on both cycles. Cleaner to set up your software once, with both linked to HMRC, and let it handle the parallel tracks.
Penalty point reset clock
MTD ITSA uses a points-based penalty regime, the same model HMRC introduced for VAT in 2023.
How it works:
- Each missed quarterly update earns one point.
- Once you reach the points threshold, a £200 penalty applies.
- The threshold for quarterly filers is four points.
- Each subsequent missed update earns another £200 penalty until the points clear.
How points clear:
- After a clean compliance period (all submissions on time for the relevant period), points reset to zero.
- For quarterly filers, the clean compliance period is 24 months, and you must have submitted all returns due in that period on time.
Late payment penalties are separate and apply to tax owed, not to filing:
- 0-15 days late: no penalty (yet) but interest accrues.
- 16-30 days late: 3% of the unpaid tax.
- 31+ days late: a further 3%, plus a daily-rate penalty after 31 days.
Reasonable excuse is available in genuine cases (illness, bereavement, technical failure outside your control), and HMRC publishes guidance on what they accept. Casual lateness is not a reasonable excuse.
How to add these deadlines to your calendar
The simplest approach is to add recurring annual reminders to your calendar:
- 7 August: Q1 quarterly update due
- 7 November: Q2 quarterly update due
- 7 February: Q3 quarterly update due
- 7 May: Q4 quarterly update due
Plus 31 January for the final declaration. If you want these alongside the rest of the NI tax year, our key tax dates for NI businesses pulls everything into one calendar.
If you are an Arro client, we send a deadline reminder one month and one week before each quarterly date so the work has a window of time to slot into.
Frequently asked questions
When is the first MTD ITSA quarterly deadline? For the April 2026 cohort, it is 7 August 2026, covering the period 6 April to 5 July 2026.
Are the quarterly deadlines the same for everyone? Yes. The four quarter ends (5 July, 5 October, 5 January, 5 April) and the four submission deadlines (7 August, 7 November, 7 February, 7 May) apply to every individual in scope, regardless of when their own accounting year ends.
What if my accounting year doesn’t run April to April? It still works. The quarterly periods for MTD are fixed at 5 July, 5 October, 5 January, and 5 April. Your accounting year is a separate thing, used at the final declaration. Software handles the timing differences.
What’s the deadline for the final declaration? 31 January following the end of the tax year, the same as the old Self Assessment return.
Is there a soft launch period where penalties don’t apply? HMRC has indicated a “soft landing” approach to penalties for the first two years of MTD ITSA, similar to the approach taken with MTD VAT. Treat that as goodwill, not a free pass: the rules still apply, and the points still accumulate.
Can I file a quarterly update early? Yes. You can submit any time after the quarter end. We typically aim for the third week of the month following quarter end so there is a margin in case of software issues.
Can I correct a quarterly update? Yes. Quarterly updates are explicitly allowed to be revised, and the final position is set at the year-end final declaration. Genuine errors can be corrected in the next update or at the final declaration.
Talk to us about MTD timing
We track every MTD deadline for our clients and handle the submissions on time, every cycle. The first conversation is free.
Contact us or call 028 9508 4138.