MTD for Income Tax deadlines and penalty points
Pick a tax year and period type. See the quarterly deadlines, weekend dates, and a penalty points estimate.
Each quarterly update covers from the start of the tax year to the end of that period. HMRC's guidance on quarterly updates sets these dates.
Penalty points estimate
0 points. Threshold is 4. 4 more to the threshold.
Deadlines for 2026/27, standard periods
| Update | Covers | New records to chase | HMRC deadline | Suggested file-by |
|---|---|---|---|---|
| Update 1 | 6 April 2026 to 5 July 2026 | 6 April 2026 to 5 July 2026 | 7 August 2026 Friday | Same day |
| Update 2 | 6 April 2026 to 5 October 2026 | 6 July 2026 to 5 October 2026 | 7 November 2026 Saturday | 6 November 2026 Practice advice |
| Update 3 | 6 April 2026 to 5 January 2027 | 6 October 2026 to 5 January 2027 | 7 February 2027 Sunday | 5 February 2027 Practice advice |
| Update 4 | 6 April 2026 to 5 April 2027 | 6 January 2027 to 5 April 2027 | 7 May 2027 Friday | Same day |
| Tax return (final declaration) | Whole tax year | n/a | 31 January 2028 Monday | Same day |
Weekend deadlines stay on the HMRC date. The suggested file-by Friday is practice advice, not an HMRC rule.
Tick a missed deadline to see an estimate.
Use calendar periods when the accounting year runs from 1 April to 31 March. Select that option in the software before the first update of the year. GOV.UK, Use MTD for Income Tax: Send quarterly updates.
The new late submission penalties start in the tax year the client joins Making Tax Digital. Earlier years stay on the old penalties. GOV.UK, Penalties for MTD for Income Tax.
A late quarterly update in 2026/27 does not earn a penalty point. That applies to all four updates in that tax year. GOV.UK, Penalties for MTD for Income Tax and GOV.UK, Use MTD for Income Tax: Send quarterly updates.
This is an estimate. HMRC writes for each point or penalty, and the client can appeal. GOV.UK, Penalties for MTD for Income Tax.
Not modelled: exemptions, appeals, late payment penalties, and the April 2027 widening of the new regime.
Get the free MTD quarter chase kit
Join the waitlist for the kit: a deadline calendar, chase emails, record checklists, a chase sheet, and a one-page routine for running the quarter by hand.
RecordsIn is in pre-launch. Founding places open at launch. Join the waitlist to hear first.
See the founding offer · Deadlines guide · Penalty points guide