HMRC11 September 20266 min read

MTD for Income Tax: quarterly deadlines and penalties for 2026/27

Sole traders and landlords over £50,000 have been in MTD for Income Tax since April 2026. Their deadlines, and why missed quarterly updates carry no penalty in the first year.

Making Tax Digital for Income Tax started on 6 April 2026. Sole traders and landlords in scope keep digital records, send HMRC a quarterly update from compatible software, and submit a final declaration after the tax year ends. For a practice, every client in scope adds five deadlines a year.

Who has to use it, and when

From 6 April 2026: sole traders and landlords with qualifying income over £50,000.
From 6 April 2027: qualifying income over £30,000.
From 6 April 2028: qualifying income over £20,000.

HMRC decides who is in from qualifying income on an earlier tax return — for the April 2028 phase, the 2026 to 2027 return. Qualifying income is the total of self-employment and property income before expenses.

The quarterly update deadlines

Quarter to 5 July: due 7 August.
Quarter to 5 October: due 7 November.
Quarter to 5 January: due 7 February.
Quarter to 5 April: due 7 May.

For the 2026/27 tax year that means 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027, with the final declaration due by 31 January 2028.

Quarterly updates are summaries of income and expenses, not tax returns. The tax bill is still settled after the year ends, through the final declaration.

Penalties: a soft first year for quarterly updates

There are no penalties for missing a quarterly update deadline in the 2026 to 2027 tax year.
From 2027 to 2028, each missed quarterly update earns a penalty point. At 4 points there is a £200 penalty, and another £200 for each deadline missed after that.
Points below the threshold expire 24 months after the missed deadline.
Missing the tax return (final declaration) deadline earns a point: the first-year waiver covers quarterly updates only.

The waiver makes 2026/27 the year to get the process right, not a year to skip it: HMRC still expects the updates, and the routine a practice builds now is the one that has to hold when points start in April 2027.

Tracking five extra deadlines per client

In FilingKeeper, mark a client as in MTD for Income Tax and all four quarterly updates and the final declaration appear alongside their Self Assessment, VAT and payroll dates, with reminders 30, 14, 7 and 1 days before each.

Frequently asked questions

When are MTD for Income Tax quarterly updates due?

On 7 August, 7 November, 7 February and 7 May, for the update periods ending 5 July, 5 October, 5 January and 5 April.

Are there penalties for late quarterly updates in 2026/27?

No. HMRC says there are no penalties for missing a quarterly update deadline in the 2026 to 2027 tax year. Penalty points for quarterly updates start from 2027 to 2028.

Who must use MTD for Income Tax from April 2027?

Sole traders and landlords with qualifying income over £30,000.

When is the MTD final declaration due for 2026/27?

By 31 January 2028.

Sources: GOV.UK, "Find out if and when you need to use Making Tax Digital for Income Tax" and "Penalties for Making Tax Digital for Income Tax". This article is general guidance, not tax advice.

Last checked against GOV.UK on 27 October 2026

Rules can change, so confirm on GOV.UK before you rely on a date or an amount. Sources:

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