MTD Quarterly Update Calendar 2026/27: Every Deadline
The full Making Tax Digital for Income Tax filing calendar for 2026/27 — every quarterly update period and deadline, the final declaration date, and how the optional calendar-quarter election works.
The short answer
For 2026/27 the four MTD quarterly updates cover 6 Apr–5 Jul (due 7 Aug), 6 Jul–5 Oct (due 7 Nov), 6 Oct–5 Jan (due 7 Feb) and 6 Jan–5 Apr (due 7 May). The final declaration for 2026/27 is due by 31 January 2028, the same date your tax payment is due.
Making Tax Digital replaces one annual deadline with a rhythm of quarterly updates plus a year-end final declaration. Here's the full 2026/27 calendar so you can put it in your diary.
The four standard quarters
| Quarter | Period | Deadline |
|---|---|---|
| Q1 | 6 Apr 2026 – 5 Jul 2026 | 7 Aug 2026 |
| Q2 | 6 Jul 2026 – 5 Oct 2026 | 7 Nov 2026 |
| Q3 | 6 Oct 2026 – 5 Jan 2027 | 7 Feb 2027 |
| Q4 | 6 Jan 2027 – 5 Apr 2027 | 7 May 2027 |
Each update is cumulative — a year-to-date total. So Q2 includes Q1's figures, Q3 includes Q1 and Q2, and so on. That means a mistake in an earlier quarter is naturally corrected in the next one.
The final declaration
After the year ends you make any annual adjustments and submit your final declaration:
| Task | Date |
|---|---|
| 2026/27 final declaration | 31 Jan 2028 |
| Balancing payment for 2026/27 | 31 Jan 2028 |
| First payment on account for 2027/28 | 31 Jan 2028 |
The key point: MTD changes reporting, not payment dates. You still settle up on 31 January.
The calendar-quarter option
If your bookkeeping runs to the end of each month, the standard periods ending on the 5th can feel awkward. You can elect for calendar quarters instead:
| Quarter | Calendar period | Deadline |
|---|---|---|
| Q1 | 1 Apr – 30 Jun | 7 Aug |
| Q2 | 1 Jul – 30 Sep | 7 Nov |
| Q3 | 1 Oct – 31 Dec | 7 Feb |
| Q4 | 1 Jan – 31 Mar | 7 May |
The deadlines don't change — only the period cut-off does. Make the election in your software before you file the first quarter of the year.
Staying on top of it
- Set four reminders now: early August, November, February and May.
- Keep records as you go so each update is a quick review, not a rebuild.
- Let your software pull your obligations from HMRC so you can see exactly which quarters are open and their status.
ThisQuarter shows your live HMRC obligations and their due dates on one screen, with the "last quarter" figure alongside each field so cumulative updates are easy to check.
Key takeaways
- 2026/27 quarterly deadlines: 7 Aug, 7 Nov, 7 Feb, 7 May.
- Final declaration and payment: 31 January 2028.
- Updates are cumulative; calendar quarters are an optional, tidier alternative.
- Missing deadlines earns penalty points — diary them now.
This article is general information, not tax advice. Check current dates at gov.uk or speak to your accountant.
Frequently asked questions
What are the MTD quarterly deadlines?
The standard deadlines are 7 August, 7 November, 7 February and 7 May — roughly one month after each quarter ends. They're the same every year because the quarters are fixed to the tax year.
When is the final declaration due?
By 31 January after the tax year ends — for 2026/27 that's 31 January 2028. It's the same deadline as your tax payment, so nothing changes about when you pay.
Can I use calendar quarters instead?
Yes. You can elect to use calendar-quarter periods (to 30 Jun, 30 Sep, 31 Dec, 31 Mar) instead of the standard 5th-of-the-month periods. The deadlines stay the same (7 Aug, 7 Nov, 7 Feb, 7 May). It can make bookkeeping tidier if your records run to month-end.
What if I miss a deadline?
MTD uses a points-based penalty system: you get a point per missed submission, and a financial penalty once you reach the threshold for your filing frequency. Filing on time keeps your points at zero.
Related reading
Consolidated vs Itemised Expenses in Your MTD Quarterly Update
When you can report a single consolidated expenses figure in a Making Tax Digital quarterly update versus itemising every category, the VAT-threshold rule, and what 'disallowable' amounts mean.
How to Submit a Quarterly Update for MTD (Step by Step)
A step-by-step walkthrough of submitting a Making Tax Digital quarterly update to HMRC: what figures to enter, how cumulative reporting works, and how to check everything before you file.
Estimating Your Tax Bill Under MTD (So There Are No Surprises)
How to estimate your income tax and National Insurance through the year using your MTD quarterly figures, why quarterly updates don't calculate tax, and a simple set-aside rule to avoid a January shock.