What are the Making Tax Digital quarterly update deadlines?

Making Tax Digital quarterly updates are due by 7 August, 7 November, 7 February and 7 May every tax year. You also file a tax return by 31 January after the tax year ends. If you joined on 6 April 2026, your next update is due by 7 November 2026.

The dates come from HMRC's page Send quarterly updates, last updated 16 October 2026. This article sets out HMRC's published rules and is general information. We do not give tax advice.

What are the deadlines for 2026 to 2027?

The standard update periods start on 6 April and grow through the year. Each update covers the year to date.

Source: HMRC, checked 21 October 2026. The 31 January date is the standard online Self Assessment deadline on GOV.UK.

Who sends updates now and who starts later?

Your start date depends on your qualifying income, which is self-employed turnover plus rent before expenses. HMRC's eligibility page sets three groups:

• Over £50,000 on the 2024 to 2025 return: from 6 April 2026. Your first update was due 7 August 2026.
• Over £30,000 on the 2025 to 2026 return: from 6 April 2027. Your first update is due 7 August 2027.
• Over £20,000 on the 2026 to 2027 return: from 6 April 2028. Your first update is due 7 August 2028.

Can I use calendar quarters?

Yes, in some cases. HMRC says: "If your accounting period covers 1 April to 31 March, you should use calendar update periods." The deadlines stay the same: 7 August, 7 November, 7 February and 7 May. Your software asks which periods you use when you set it up.

What goes in a quarterly update?

A quarterly update is a summary of the income and expenses in your digital records, sent from compatible software. It is shorter than a tax return. HMRC says you do not need to make accounting or tax adjustments before you send one. Those happen at the end of the year.

To make each update easy:

1. Record income and costs as they happen.
2. Keep each property business and each trade set up separately in your software.
3. Check the totals a week before each 7th.
4. Send the update and keep the confirmation.

What if I miss a deadline?

For the 2026 to 2027 tax year, HMRC's penalties page says: "There are no penalties for missing a quarterly update deadline for the 2026 to 2027 tax year." A late tax return still counts.

From 2027 to 2028, each missed quarterly update or return deadline adds one penalty point. At 4 points HMRC charges £200, and £200 again for each further miss. HMRC gives only one point per deadline, even if you have several businesses and send several updates late. Points below 4 drop off 24 months after the missed deadline.

Do I need an accountant to meet the deadlines?

You can send updates yourself. HMRC lists free software for simple tax affairs. Many landlords and sole traders still hand the updates to an accountant to save time and avoid penalty points. If you hire one, ask for a fixed fee in writing that covers four updates and the tax return.

What are the deadlines if I start in April 2027?

If your 2025 to 2026 return shows qualifying income over £30,000, your first year looks like this, using HMRC's standard periods.

Penalty points apply from the first of these deadlines.

Next step

Answer six questions in the MTD check to see your start date and your next deadline. One accountancy firm that files MTD updates can call you if you want help.