Making Tax Digital for Income Tax deadlines: every date from 2026 to 2028

The next Making Tax Digital for Income Tax deadline is 7 November 2026. That quarterly update covers your income and expenses from 6 April to 5 October, or from 1 April to 30 September if you use calendar periods. Every other date, from now to 2028, is below.

Making Tax Digital for Income Tax applies if you are a sole trader or a landlord. Not everyone who works for themselves is a sole trader, and the other ways of being self-employed are outside these rules for now.

The 4 quarterly deadlines never change, only the period does

You send a quarterly update for each self-employment and property income source, 4 times a year. The deadlines are the same every tax year: 7 August, 7 November, 7 February and 7 May.

What changes is the period each update covers. Each update runs from the start of the tax year to the end of the period, not just the last 3 months.

Standard periods follow the tax year. Calendar periods suit you if your accounting year runs from 1 April to 31 March. You pick one for each income source before your first update and cannot switch for that tax year once you have sent one. If this is your first one, here is what to send in your first quarterly update.

Your quarterly update should be a check-and-send job, not something you build from a blank spreadsheet. If you record the tutor’s term fees, the cleaner’s weekly invoices and the flat’s rent against their income source as you go, they are already there when the period ends.

Can you send an update before the deadline?

You do not have to wait for the deadline day. You can send an update any time from the end of the period to the deadline. If you know nothing else will come in, for example because you are away for the last week, HMRC also lets you send it up to 10 days before the period ends.

The tax return deadline is still 31 January

Quarterly updates are summaries, not tax returns. After the tax year ends, you still submit a tax return and pay any tax you owe by 31 January. For the 2026 to 2027 tax year, that is 31 January 2028.

If you started on 6 April 2026, your 2025 to 2026 tax return, due by 31 January 2027, is still a normal Self Assessment return.

You can keep the quarterly routine yourself and leave the tax return to your accountant. The digital records behind your quarterly updates are also where your accountant starts at the end of the year.

Who has to start, and when

Your start date depends on your qualifying income in an earlier tax year:

Qualifying income is your income from self-employment and property added together, before expenses. Landlords and sole traders follow the same dates. HMRC’s online checker confirms your own start date and whether you may be exempt.

Missed the 7 August deadline?

You can still start. For the 2026 to 2027 tax year, HMRC does not give penalty points for late quarterly updates. You still need to send your quarterly updates, including the final one for the tax year, before you can submit your tax return, and penalties still apply to a late tax return or a late payment. Because your next update covers the whole tax year from 6 April, it picks up everything you have recorded since then.

From the 2027 to 2028 tax year, late quarterly updates earn penalty points. How MTD penalties work.

Not signed up yet?

From September 2026, HMRC is signing up people who need to use Making Tax Digital for Income Tax for 2026 to 2027 and have not signed up themselves, in stages, and writing to them afterwards. You can still sign yourself up first. Here is how to sign up with HMRC, step by step.

If you are a UK sole trader or landlord who does not charge VAT, see MTD for Income Tax with EasyInvoice.

Frequently asked questions

When is the next MTD deadline?

The next Making Tax Digital for Income Tax deadline is 7 November 2026, for the quarterly update covering 6 April to 5 October (or 1 April to 30 September with calendar periods).

What are the MTD quarterly deadlines?

The Making Tax Digital for Income Tax quarterly update deadlines are 7 August, 7 November, 7 February and 7 May, whether you use standard or calendar update periods.

Is the MTD tax return deadline still 31 January?

Yes. Under Making Tax Digital for Income Tax you still submit a tax return and pay what you owe by 31 January after the end of the tax year. For 2026 to 2027, that is 31 January 2028.

When does MTD start for income over £20,000?

Sole traders and landlords with qualifying income over £20,000 in the 2026 to 2027 tax year need to use Making Tax Digital for Income Tax from 6 April 2028.

When does MTD for Income Tax start?

It starts in stages, based on your qualifying income. If your qualifying income was over £50,000 in 2024 to 2025, you started on 6 April 2026. If it was over £30,000 in 2025 to 2026, you start on 6 April 2027. If it is over £20,000 in 2026 to 2027, you start on 6 April 2028. HMRC’s online checker shows your own start date.

Can I still send my first quarterly update if I missed 7 August 2026?

Yes. Send it as soon as you can. For the 2026 to 2027 tax year HMRC does not give penalty points for late quarterly updates, but you still need to send your quarterly updates before you can submit your tax return. Each update covers the tax year from the start, so your next update includes everything since 6 April.

Can I send a quarterly update before the deadline?

Yes. You can send an update at any time from the end of the update period to the deadline. If you do not expect to record any more transactions, you can send it up to 10 days before the end of the period, for example if you are going on holiday.

Do I still send a quarterly update if I had no income or expenses?

Yes. If you had no income and no expenses in the update period, you still need to send your quarterly update to tell HMRC.