Making Tax Digital quarterly dates
Under Making Tax Digital (MTD) for Income Tax you send HMRC four updates a year, due by 7 August, 7 November, 7 February and 7 May, then a tax return by 31 January after the tax year ends. For 2026-27, the tax return is due by 31 January 2028.
Pick your tax year
Standard (tax year) quarters, 2026-27
| Update | Covers | New in this update | Due by |
|---|---|---|---|
| Quarter 1 | 6 April 2026 to 5 July 2026 | 6 April 2026 to 5 July 2026 | 7 August 2026 |
| Quarter 2 | 6 April 2026 to 5 October 2026 | 6 July 2026 to 5 October 2026 | 7 November 2026 |
| Quarter 3 | 6 April 2026 to 5 January 2027 | 6 October 2026 to 5 January 2027 | 7 February 2027 |
| Quarter 4 | 6 April 2026 to 5 April 2027 | 6 January 2027 to 5 April 2027 | 7 May 2027 |
| Tax return | The whole tax year, with any other income | 31 January 2028 | |
Calendar quarters, 2026-27
| Update | Covers | New in this update | Due by |
|---|---|---|---|
| Quarter 1 | 1 April 2026 to 30 June 2026 | 1 April 2026 to 30 June 2026 | 7 August 2026 |
| Quarter 2 | 1 April 2026 to 30 September 2026 | 1 July 2026 to 30 September 2026 | 7 November 2026 |
| Quarter 3 | 1 April 2026 to 31 December 2026 | 1 October 2026 to 31 December 2026 | 7 February 2027 |
| Quarter 4 | 1 April 2026 to 31 March 2027 | 1 January 2027 to 31 March 2027 | 7 May 2027 |
| Tax return | The whole tax year, with any other income | 31 January 2028 | |
How the dates work
- Standard quarterly update periods run cumulatively from 6 April to 5 July, 5 October, 5 January and 5 April.
- A taxpayer can instead elect calendar update periods (1 April to 30 June, 30 September, 31 December and 31 March), chosen per income source in software before the first update of the year.
- The due dates are the same for both: 7 August, 7 November, 7 February and 7 May.
- MTD for Income Tax does not change how tax is paid or the payment due dates.
Not sure Making Tax Digital applies to you yet? The free checker tells you whether you’re in, and from when.
Questions people ask
When are Making Tax Digital quarterly updates due?
By 7 August, 7 November, 7 February and 7 May, whichever type of quarter you use.
What are standard and calendar quarters?
Standard quarterly update periods run cumulatively from 6 April to 5 July, 5 October, 5 January and 5 April. A taxpayer can instead elect calendar update periods (1 April to 30 June, 30 September, 31 December and 31 March), chosen per income source in software before the first update of the year.
When is the tax return due under Making Tax Digital?
Under MTD the tax return (formerly called the final declaration) must be submitted by 31 January after the end of the tax year; the first one for the April 2026 cohort is for 2026-27, due 31 January 2028.
Do I pay tax every quarter?
No. MTD for Income Tax does not change how tax is paid or the payment due dates. Quarterly updates are not quarterly payments.
Are there penalties for late updates in 2026-27?
There are no penalties for missing a quarterly update deadline for the 2026-27 tax year, but records and updates are still required and late tax returns and late payments are still penalised.
This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.
What happens next
- Use the free Making Tax Digital checker to see whether, and from when, these dates apply to you.
- Put the four update dates and the tax return date in your calendar.
- See how Righto Tax for Trades or Righto Landlord prepares each update for you. You send them to HMRC yourself with free Making Tax Digital software.
Sources
- Use Making Tax Digital for Income Tax: Send quarterly updates — checked 17 October 2026
- Use Making Tax Digital for Income Tax: Submit your tax return — checked 15 October 2026
- How Making Tax Digital works (HMRC campaign site) — checked 17 October 2026
- Penalties for Making Tax Digital for Income Tax — checked 15 October 2026