Am I in Making Tax Digital — and when are my deadlines?
Two questions and you will know which tax year you come into MTD for Income Tax, every quarterly update deadline, and when your final declaration is due. Nothing is stored and you do not need an account.
Why these dates catch people out
MTD quarterly deadlines are not the 5th, even though the quarters end on the 5th. A quarter that ends 5 July is due one month and two days later — 7 August. The same two-day offset applies to all four, which is why every MTD deadline lands on the 7th.
The periods do not line up with calendar quarters either. They run 6 April – 5 July, 6 July – 5 October, 6 October – 5 January and 6 January – 5 April, following the tax year rather than the calendar.
And each update is cumulative. Your Q3 update restates income and expenses for the whole year to date, not just October to January — so a correction to an earlier quarter is picked up automatically in the next one.
Common questions
When are the MTD for Income Tax quarterly deadlines?
Quarterly updates are due one month and two days after each quarter ends, which puts every deadline on the 7th: Q1 by 7 August, Q2 by 7 November, Q3 by 7 February, Q4 by 7 May. The final declaration for 2026/27 is due 31 January 2028.
Who has to use Making Tax Digital for Income Tax?
Sole traders and landlords whose combined gross self-employment and property income exceeds £50,000 were mandated from April 2026. The threshold falls to £30,000 from April 2027 and £20,000 from April 2028. Qualifying income is measured before expenses.
What counts as qualifying income?
Gross turnover from self-employment plus gross rental income from UK or overseas property, before deducting any expenses. Employment income, dividends, savings interest and pensions do not count towards the threshold.
Do quarterly updates replace the Self Assessment return?
Yes. Once you are in MTD for Income Tax you send four quarterly updates plus one final declaration for each tax year, instead of a single Self Assessment return. The final declaration is still due by 31 January after the tax year ends.
Are there penalties for a late quarterly update?
HMRC is treating 2026/27 as a transitional year and is not issuing late-submission penalty points for quarterly updates in that year. Late payment of tax is still penalised as normal, and the easement does not extend to the final declaration.
Put these deadlines in your calendar
A free subscription covering the next three years of MTD quarterly updates, final declarations and Self Assessment dates. Reminders one week and one day before each. No account, no email address.
Or paste this into your calendar app: https://easytax.vip/calendar/uk-tax-deadlines.ics
This tool gives general information about HMRC's published MTD for Income Tax rules and thresholds. It is not tax advice and does not account for individual circumstances such as partnerships, trusts or exemptions. Check HMRC's own guidance or speak to an accountant if you are unsure. See where EasyTax stands with HMRC.