The exact submission dates for every MTD for Income Tax quarterly update, plus what happens if you miss one.
| Quarter period | Submission deadline |
|---|---|
| 6 April – 5 July | 7 August |
| 6 July – 5 October | 7 November |
| 6 October – 5 January | 7 February |
| 6 January – 5 April | 7 May |
Before your first quarterly update, you choose between these standard tax-year-aligned quarters, or calendar quarters (1 April–30 June, 1 July–30 September, 1 October–31 December, 1 January–31 March) — the deadline dates work the same way either way, just shifted by five days.
Whichever quarters you use, your Final Declaration for the tax year — which replaces the old Self Assessment return — is still due by 31 January following the end of the tax year, the same as the current Self Assessment deadline. Payment of any tax owed follows the same date, plus Payments on Account rules where they apply.
If you joined MTD for Income Tax on 6 April 2026 (the 2026/27 tax year) using standard quarters, your first update covers 6 April–5 July 2026, due by 7 August 2026. Your final (fourth) quarterly update for that tax year covers 6 January–5 April 2027, due by 7 May 2027 — and your Final Declaration for the full 2026/27 tax year is due by 31 January 2028.
During the 2026/27 tax year, HMRC has confirmed a soft-landing period: no penalty points for missed quarterly updates for taxpayers newly joining in that first year. From 2027/28 onwards, each missed deadline earns a penalty point, and reaching four points triggers a £200 fixed penalty — with a further £200 for every subsequent late submission while you remain at the threshold. Points reset to zero after 24 consecutive months of on-time submissions.
Sources: GOV.UK, GOV.UK — first MTD quarterly update announcement. This page is general guidance, not personalised tax advice.
You choose your quarter type before your first update; check current HMRC guidance on whether and how often you can switch, as rules on changing mid-way can be restrictive.
No — quarterly updates just report income and expenses figures. Tax is calculated and paid via the Final Declaration by 31 January, alongside any Payments on Account due.
HMRC's digital submission deadlines are calendar dates, not adjusted for weekends, so submitting a few days early is the safest approach if a 7th falls on a Saturday or Sunday.
Yes, under both standard and calendar quarter options each period is a fixed three-month block, keeping the four submission deadlines evenly spaced across the year.