These are the standard update periods, which most clients use. Clients on calendar quarters have the same deadlines. Only their period end dates differ.
Sources, checked 18 October 2026:
- GOV.UK penalties guidance, which lists the four deadlines of 7 August, 7 November, 7 February and 7 May: https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax
- HMRC internal manual SALF1150, which covers standard periods and deadlines: https://www.gov.uk/hmrc-internal-manuals/self-assessment-legal-framework/salf1150
- HMRC news, 12 August 2026, which gives the Q1 period of 6 April to 5 July 2026, the deadline of 7 August 2026, and no penalty points in 2026/27: https://www.gov.uk/government/news/436000-sole-traders-and-landlords-make-their-tax-digital
Check GOV.UK before you rely on a date. The day 0, 7, 14 and 21 dates below are a suggested practice schedule. They are not HMRC rules.
How standard periods work
| Period | Covers (tax year Y) | Deadline |
|---|---|---|
| 1 | 6 April to 5 July | 7 August, tax year Y |
| 2 | 6 July to 5 October | 7 November, tax year Y |
| 3 | 6 October to 5 January | 7 February, tax year Y |
| 4 | 6 January to 5 April | 7 May, tax year Y+1 |
Updates are cumulative. Each one covers the start of the tax year up to the end of that period.
Calendar-quarter clients have the same deadlines, but their periods end on 30 June, 30 September, 31 December and 31 March.
2026/27 tax year (6 April 2026 to 5 April 2027)
| Period | Covers | Day 0 of the chase | Filing deadline | Status on 18 October 2026 |
|---|---|---|---|---|
| 1 | 6 Apr 2026 to 5 Jul 2026 | 6 Jul 2026 | 7 Aug 2026 | Past |
| 2 | 6 Jul 2026 to 5 Oct 2026 | 6 Oct 2026 | 7 Nov 2026 | Current |
| 3 | 6 Oct 2026 to 5 Jan 2027 | 6 Jan 2027 | 7 Feb 2027 | Upcoming |
| 4 | 6 Jan 2027 to 5 Apr 2027 | 6 Apr 2027 | 7 May 2027 | Upcoming |
HMRC is not issuing penalty points for late quarterly updates in 2026/27. The updates still have to be in before the client can submit the tax return. Points start from 6 April 2027.
2027/28 tax year (6 April 2027 to 5 April 2028)
| Period | Covers | Day 0 of the chase | Filing deadline |
|---|---|---|---|
| 1 | 6 Apr 2027 to 5 Jul 2027 | 6 Jul 2027 | 7 Aug 2027 |
| 2 | 6 Jul 2027 to 5 Oct 2027 | 6 Oct 2027 | 7 Nov 2027 |
| 3 | 6 Oct 2027 to 5 Jan 2028 | 6 Jan 2028 | 7 Feb 2028 |
| 4 | 6 Jan 2028 to 5 Apr 2028 | 6 Apr 2028 | 7 May 2028 |
From April 2027, MTD also applies to sole traders and landlords with qualifying income over £30,000, so more of your clients will be in it. Plan for the extra work early.
Suggested chase schedule for every quarter
Day 0 is the day after the quarter ends.
| Day | What you do |
|---|---|
| 0 | Send the first request with the checklist and deadline. Log it on the chase sheet. |
| 7 | Remind anyone still incomplete. List exactly what is missing. |
| 14 | Send a second reminder with the updated list of missing items. |
| 21 | Send a final email, or move the client to Needs a call. |
| 7 days before the deadline | Review the sheet. Call anyone still open. Leave time to file. |
| Deadline | File, or confirm filing, for every client you can. |
Example for Q2 2026/27
| Step | Date |
|---|---|
| Quarter ended | 5 Oct 2026 |
| Day 0, first request | 6 Oct 2026 |
| Day 7 | 13 Oct 2026 |
| Day 14 | 20 Oct 2026 |
| Day 21 | 27 Oct 2026 |
| One week before the deadline | 31 Oct 2026 |
| Filing deadline | 7 Nov 2026 |
Example for Q3 2026/27
| Step | Date |
|---|---|
| Quarter ends | 5 Jan 2027 |
| Day 0, first request | 6 Jan 2027 |
| Day 7 | 13 Jan 2027 |
| Day 14 | 20 Jan 2027 |
| Day 21 | 27 Jan 2027 |
| Filing deadline | 7 Feb 2027 |
The Q3 deadline is a week after the 31 January Self Assessment deadline. Start the chase on 6 January so that January isn't all follow-ups.
Dates to put in your calendar now
- Q2 2026/27: 6, 13, 20 and 27 October, and the 7 November 2026 deadline
- Q3 2026/27: 6, 13, 20 and 27 January, and the 7 February 2027 deadline
- Q4 2026/27: 6, 13, 20 and 27 April, and the 7 May 2027 deadline
- Q1 2027/28: 6, 13, 20 and 27 July, and the 7 August 2027 deadline
If a day 7, 14 or 21 date falls on a weekend or bank holiday, move it to the next working day.