MTD Quarterly Deadlines 2026/27 — The Calendar
7 Aug · 7 Nov · 7 Feb · 7 May, the calendar-quarter election, the final declaration on 31 January 2028, and what a late update costs.
The short answer
Four quarterly updates, then one final declaration. For 2026/27 the quarterly deadlines are 7 Aug 2026 · 7 Nov 2026 · 7 Feb 2027 · 7 May 2027, and the final declaration with your tax payment is due 31 January 2028. Updates are cumulative, so a late or wrong quarter is corrected in the next one.
This is the calendar page — the dates, the two period options, and what each deadline actually requires. Bookmark it; we update it each April and log any HMRC change on the news log.
2026/27 quarterly deadlines
| Period | Deadline |
|---|---|
| Q1: 6 Apr – 5 Jul 2026 (calendar election: 1 Apr – 30 Jun 2026) | 7 Aug 2026 |
| Q2: 6 Jul – 5 Oct 2026 (calendar election: 1 Jul – 30 Sep 2026) | 7 Nov 2026 |
| Q3: 6 Oct – 5 Jan 2027 (calendar election: 1 Oct – 31 Dec 2026) | 7 Feb 2027 |
| Q4: 6 Jan – 5 Apr 2027 (calendar election: 1 Jan – 31 Mar 2027) | 7 May 2027 |
| Final declaration for 2026/27 (plus tax payment) | 31 January 2028 |
Standard quarters run from 6 April; you may elect calendar quarters (1 April, 1 July, 1 October, 1 January) before your first update of the year. The deadlines are the same either way — the 7th of the month after the quarter ends, plus a month.
What a quarterly update is — and is not
- It is a summary of income and expenses for the year to date, by category, sent from compatible software.
- It is not a tax return, does not need accounting adjustments, and does not trigger a payment.
- Because it is cumulative, you correct a mistake in the next update — no amended submissions.
- One update covers all your UK properties (one property business); overseas property is a separate business with its own updates.
The final declaration
After the fourth quarter you (or your agent) add accounting and tax adjustments — the Section 24 credit, the £1,000 property allowance decision, losses brought forward — and confirm the year’s figures by 31 January 2028. Tax is paid on the usual self-assessment dates; payments on account continue unchanged.
Who is on this calendar
| Qualifying income | Mandated from |
|---|---|
| £50,000+ gross (tested on 2024/25 return) | 2026-04-06 |
| £30,000+ gross (tested on 2025/26 return) | 2027-04-06 |
| £20,000+ gross (tested on 2026/27 return) | 2028-04-06 |
Qualifying income is GROSS income (before expenses) from self-employment + property, combined; joint property counts only your share. A landlord with £40,000 of rent and £15,000 of self-employment is mandated now; a joint owner with £90,000 of rent across a 50/50 property is not until the £30,000 wave. Run the checker.
What happens if you miss one
Late-submission penalties are points-based: one point per missed deadline, a £200 penalty at 4 points. For quarterly updates the points apply only “for tax years after 2026 to 2027” (gov.uk wording) — the first year is a soft landing on quarterly updates, but not on the final declaration. Penalties explained.
gov.uk “Use Making Tax Digital for Income Tax” (quarterly periods, calendar election, deadlines); gov.uk penalties for late submission (read verbatim 29 Aug 2026); mandation timeline gov.uk find-out-if-and-when (updated 26 Mar 2026). Checked 2026-08-29, re-checked 31 Aug 2026.
Quick answers
7 Aug 2026 · 7 Nov 2026 · 7 Feb 2027 · 7 May 2027 for the four quarters, then the final declaration by 31 January 2028.
No. Quarterly updates are information only. Tax is paid on the normal self-assessment dates after the final declaration; payments on account are unchanged.
Yes — elect before your first update of the tax year. Deadlines stay the same (7 August, 7 November, 7 February, 7 May).
Points for late quarterly updates apply only for tax years after 2026/27, per gov.uk. Points for a late final declaration apply from the first year.
The calculator gives you the number. Something still has to keep the records.
Making Tax Digital wants quarterly updates from digital records, not a shoebox and a spreadsheet at the end of the year.
Landlord Tax Lab stays free. We also sell the Landlord Tax Pack: one Excel workbook for up to 10 properties that logs rent and expenses per property, maps every line to its SA105 box, keeps Section 24 finance costs out of the expense boxes, and rolls up the MTD quarterly totals. £19 once — no subscription.
Disclosure: we make and sell the Tax Pack — this is our own product, not a paid recommendation. It does not file anything with HMRC and it is not tax advice; filing goes through you, your accountant or software on HMRC’s compatible-software list.