MTD Quarterly Update Deadlines 2026/27 (Sole Traders)

Updated February 2026 | 10-minute read

Making Tax Digital for Income Tax starts on 6 April 2026 for sole traders and landlords with £50k+ turnover. That means four quarterly updates every year — plus an end‑of‑year statement.

This guide gives you the exact deadlines and what each update includes, so you don’t get caught out.

✅ Not Sure If You’re In Scope?

Use the free MTD readiness checker, then grab the full MTD Readiness Toolkit if you need the step‑by‑step setup plan.

Get the Toolkit →

MTD Quarterly Update Deadlines (Standard Tax Year)

HMRC’s standard quarters run with the tax year (6 April to 5 April). Each update is due one month after the quarter ends.

Quarter	Period Covered	Deadline
Q1	6 Apr – 5 Jul	5 Aug
Q2	6 Jul – 5 Oct	5 Nov
Q3	6 Oct – 5 Jan	5 Feb
Q4	6 Jan – 5 Apr	5 May

            Example: Your Q1 update (6 Apr–5 Jul 2026) must be submitted by 5 August 2026.
        

What Goes in a Quarterly Update?

A quarterly update is a summary of your income and expenses for that period. It’s not a full tax return — think of it as a snapshot.

Total business income
Allowable expenses
Estimated profit/loss

HMRC uses these updates to estimate your tax bill in real‑time.

What About the End‑of‑Year Statement?

After the four quarterly updates, you still submit an End‑of‑Period Statement (EOPS) to confirm final totals, plus a Final Declaration (similar to your Self‑Assessment).

EOPS deadline: 31 January after the tax year ends
Final declaration deadline: 31 January after the tax year ends

For the 2026/27 tax year, that means 31 January 2028.

MTD Penalties: How the Points System Works

Late submissions now use a points system:

Miss one quarterly update = 1 penalty point
Reach the threshold (usually 4 points) = £200 penalty
Points expire after 2 years of compliance

Don’t wing it: Quarterly updates are easy to miss if you don’t have a calendar or system in place.

📅 Get the Full MTD Calendar + Checklist

The MTD Readiness Toolkit includes a full quarterly deadline calendar, software comparison, and step‑by‑step setup checklist.

Download the Toolkit →

How to Stay Compliant (Simple System)

Choose compliant software (or bridging software if you use spreadsheets)
Set recurring calendar reminders 2 weeks before each deadline
Reconcile monthly so quarter‑end is painless
Submit early — don’t wait for the deadline day

Key Takeaways

✅ Four quarterly updates every year
✅ Deadlines are one month after each quarter ends
✅ EOPS + Final Declaration still due by 31 January
✅ Missed updates trigger penalty points

This guide is for information only. Always check HMRC for the latest MTD rules and deadlines.