Guides › MTD 2026-27: No Late Points, But Updates Still Needed
MTD 2026-27: No Late Points, But Updates Still Needed
General information only, not tax advice. We are not HMRC and are not affiliated with it. Check GOV.UK and consider a qualified adviser. Last checked against GOV.UK: 17 October 2026. Examples use made-up figures. Anything marked expected is our calculation, not an HMRC-published date.
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Short answer: HMRC says it will not apply penalty points for late quarterly updates during the 2026 to 2027 tax year. It also says you will need to send your quarterly updates before you are able to submit your tax return using software, and penalty points still apply for late tax returns for that year. After 2026 to 2027, a missed deadline earns a late submission penalty point and 4 points lead to a £200 penalty (volunteers: no penalties for late updates; 2 points for late returns).
Dates for the 2026 to 2027 tax year (HMRC)
- Second update: 7 November 2026 (Saturday).
- Third update: 7 February 2027 (Sunday).
- Fourth update: 7 May 2027 (Friday).
- Return by 31 January 2028 (Monday). Weekend treatment is not stated on the pages read.
What this means
- The relief is about points for late updates, not about skipping them.
- If you miss an update, HMRC's pages say you still need the updates before submitting the return; we didn't read how to catch up in software. Ask your software provider.
- The return deadline and late payment penalties are unchanged.
FAQ
Is relief guaranteed for 2027-28? No: HMRC says points apply "after the 2026 to 2027 tax year".
Where are the details? See penalties.
What we could not verify
- How HMRC handles a missed update when you later try to submit (software behaviour).
- Late payment penalty percentages (not read here).
Sources (official)
- GOV.UK (HMRC), Use Making Tax Digital for Income Tax: Send quarterly updates — https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates (read 17 October 2026)
- GOV.UK (HMRC), Using Making Tax Digital for Income Tax for the first time — https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/using-making-tax-digital-for-income-tax-for-the-first-time (read 17 October 2026)
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Not tax advice. Examples use made-up figures. Nothing here has been reviewed by a tax professional. See the disclosure.