Guides › MTD Quarterly Updates: Dates and Deadlines
MTD Quarterly Updates: Dates and Deadlines
General information, not tax advice. This page summarises HMRC and GOV.UK guidance as read on 17 October 2026. Rules, thresholds and dates can change; check GOV.UK and speak to a qualified adviser or HMRC about your own circumstances. Figures in examples are made up.
Short answer: If you use MTD for Income Tax you send an update to HMRC every three months for each self-employment and property business. The deadlines are 7 August, 7 November, 7 February and 7 May. They are summaries of totals, not tax returns.
What a quarterly update is
Your compatible software adds up your digital records into totals of income and expenses by category. HMRC does not receive individual receipts or invoices. You do not need to make accounting or tax adjustments before sending one.
Standard update periods
Use these if your accounting period matches the tax year (6 April to 5 April). It is the default in software.
| Update period | Deadline |
|---|---|
| 6 April to 5 July | 7 August |
| 6 April to 5 October | 7 November |
| 6 April to 5 January | 7 February |
| 6 April to 5 April | 7 May (following tax year) |
Calendar update periods
Use these if your accounting period is 1 April to 31 March.
| Update period | Deadline |
|---|---|
| 1 April to 30 June | 7 August |
| 1 April to 30 September | 7 November |
| 1 April to 31 December | 7 February |
| 1 April to 31 March | 7 May (following tax year) |
The deadlines are the same for both. You must choose calendar periods in your software before you send your first update; you cannot change this once you have sent your first update.
Each update is cumulative
Each update covers from the start of the tax year (6 April) to the end of the period. The third update, for example, covers 6 April to 5 January (standard) or 6 April to 31 December (calendar). Your software works this out for you to check before sending.
No income? Still send it
GOV.UK says that if you received no income and had no expenses in a period you must still send the update.
When you can send
Any time after the end of the period, up to and including the deadline. You can also send up to 10 days before the period ends if you do not expect further transactions. You may send updates more often (they must still cover the full update period).
After you send
You can get an estimate of your tax bill for the year to date in your software and HMRC online account. It is less accurate if you have other income HMRC does not know about or your accounting period does not match the tax year.
Several businesses
Send an update for each self-employment and property business you have. For jointly let properties you can choose to include income only, or income and expenses; expenses left out must be reported later by resending the fourth update before you submit your tax return.
Final declaration
After the fourth update you check adjustments and submit your tax return through software. The deadline is 31 January after the tax year. You need to have sent the quarterly updates before you can submit your return in software.
Penalty points (short version)
For the 2026 to 2027 tax year HMRC says it will not apply penalty points for late quarterly updates; points still apply to late tax returns. After 2026 to 2027, each missed deadline is a point; at 4 points a £200 penalty applies. See MTD penalties.
Example calendar for someone starting in April 2027 (standard periods)
- 6 April to 5 July 2027 → send by 7 August 2027
- 6 April to 5 October 2027 → send by 7 November 2027
- 6 April to 5 January 2028 → send by 7 February 2028
- 6 April 2028 (year end 5 April 2028) → send by 7 May 2028 Final return for 2027 to 2028: by 31 January 2029. Derived from the GOV.UK tables; check dates against GOV.UK when you start.
FAQ
Are updates tax returns? No, they are summaries.
Do I send details of each invoice? No, only category totals.
Can I miss one if I earned nothing? No; send it to tell HMRC.
Can I change from standard to calendar periods mid-year? Not after you send an update for that year.
What we could not verify
- Whether HMRC will give a separate penalty-point grace to people who start in April 2027 (see the penalties page).
- Software-specific steps; each product differs.
Sources (GOV.UK / HMRC)
- GOV.UK, 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, Penalties for Making Tax Digital for Income Tax — https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax (last updated 30 March 2026; read 17 October 2026)
- GOV.UK, Self Assessment tax returns: Deadlines — https://www.gov.uk/self-assessment-tax-returns/deadlines (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.