MTD quarterly update deadlines and periods for 2026/27
Under Making Tax Digital for Income Tax you send four quarterly updates a year. Each one is due about a month after the quarter ends.
Standard quarters (tax year dates)
| Update | Covers | Deadline |
|---|---|---|
| 1 | 6 April to 5 July | 7 August |
| 2 | 6 April to 5 October | 7 November |
| 3 | 6 April to 5 January | 7 February |
| 4 | 6 April to 5 April | 7 May |
Updates are cumulative, so each one covers everything from 6 April to the end of that period.
Calendar quarters
HMRC lets you elect to use calendar quarters instead. The deadlines stay the same.
| Update | Covers | Deadline |
|---|---|---|
| 1 | 1 April to 30 June | 7 August |
| 2 | 1 April to 30 September | 7 November |
| 3 | 1 April to 31 December | 7 February |
| 4 | 1 April to 31 March | 7 May |
The MTD Software calculator uses the standard tax-year quarters. If you have elected calendar quarters, check with your software or accountant how to split your bank entries.
Other points to know
- You must send an update even if there has been no business activity in the period.
- Updates are summaries of your totals, not a list of individual transactions.
- The final declaration and payment deadline remain 31 January after the end of the tax year.
- HMRC has said it will not apply penalty points for late quarterly updates during the 2026/27 tax year. Check GOV.UK for the latest position, because this may change.
Related guides
- Who needs Making Tax Digital for Income Tax
- Quarterly update deadlines
- Allowable expenses and categories
- Cumulative figures explained
This guide is general information, not tax advice. Always check GOV.UK or ask an accountant about your own position.