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MTD Penalty Points Calculator

See roughly where you stand under HMRC's points-based MTD penalty system, including the 2026/27 soft-landing exemption.

Number of quarterly updates missed so far

Tax year

Estimated position

0 penalty points

How the penalty points system works

One penalty point is added each time you miss a quarterly update deadline
Reaching 4 points triggers a £200 fixed penalty
Every further late submission while you remain at 4 points also triggers another £200 — there's no escalation beyond that per-submission amount
Points reset to zero after 24 consecutive months of meeting every deadline
Late payment penalties work differently — they're not points-based, and apply individually based on how long each payment is overdue

2026/27 soft landing

If you're newly required to join MTD for Income Tax in April 2026, HMRC has confirmed no penalty points will be issued for the first four quarterly update deadlines that year. This doesn't apply to your Final Declaration, which is still due by the standard 31 January deadline and can attract late filing penalties in the usual way.

MTD Quarterly DeadlinesThe exact dates to avoid missing MTD Income Threshold CheckerCheck if and when you're affected All UK Tax DeadlinesFull 2026/27 deadline calendar Expense TrackerStay organised between deadlines

Sources: ICAEW — MTD for Income Tax penalties, GOV.UK. This tool gives an estimate based on published rules, not an official HMRC penalty determination — always check your own HMRC account for your actual position.

Frequently asked questions

Is £200 the maximum penalty per missed deadline?▾

For the points-based late submission penalty, yes — once at the 4-point threshold, each further late submission is a flat £200, without further escalation, though separate late-payment penalties can apply on top if tax is also paid late.

Does the soft landing apply to everyone in 2026/27?▾

It applies to taxpayers newly required to join MTD for Income Tax from April 2026 (the £50,000 threshold group) — check current HMRC guidance to confirm it applies to your specific joining date.

What counts as a missed deadline?▾

Failing to submit a quarterly update by its due date (7 August, 7 November, 7 February or 7 May for standard quarters) — submitting even one day late still counts as missed for points purposes.

How do I reset my points to zero?▾

You need to meet every single relevant submission deadline for 24 consecutive months in a row — a single further miss during that period resets the clock.