MTD quarterly deadlines
Four updates a year, then a final declaration. The deadlines are the same every year: 7 August, 7 November, 7 February and 7 May.
Tax year 2026/27
First year for gross income over £50,000
| Update | Standard period | Deadline |
|---|---|---|
| Q1 | 6 April 2026 — 5 July 2026 | 7 August 2026 |
| Q2 | 6 July 2026 — 5 October 2026 | 7 November 2026 |
| Q3 | 6 October 2026 — 5 January 2027 | 7 February 2027 |
| Q4 | 6 January 2027 — 5 April 2027 | 7 May 2027 |
| Final declaration | Whole year | 31 January 2028 |
Tax year 2027/28
First year for gross income over £30,000
| Update | Standard period | Deadline |
|---|---|---|
| Q1 | 6 April 2027 — 5 July 2027 | 7 August 2027 |
| Q2 | 6 July 2027 — 5 October 2027 | 7 November 2027 |
| Q3 | 6 October 2027 — 5 January 2028 | 7 February 2028 |
| Q4 | 6 January 2028 — 5 April 2028 | 7 May 2028 |
| Final declaration | Whole year | 31 January 2029 |
Tax year 2028/29
First year for gross income over £20,000
| Update | Standard period | Deadline |
|---|---|---|
| Q1 | 6 April 2028 — 5 July 2028 | 7 August 2028 |
| Q2 | 6 July 2028 — 5 October 2028 | 7 November 2028 |
| Q3 | 6 October 2028 — 5 January 2029 | 7 February 2029 |
| Q4 | 6 January 2029 — 5 April 2029 | 7 May 2029 |
| Final declaration | Whole year | 31 January 2030 |
Tax year 2029/30
| Update | Standard period | Deadline |
|---|---|---|
| Q1 | 6 April 2029 — 5 July 2029 | 7 August 2029 |
| Q2 | 6 July 2029 — 5 October 2029 | 7 November 2029 |
| Q3 | 6 October 2029 — 5 January 2030 | 7 February 2030 |
| Q4 | 6 January 2030 — 5 April 2030 | 7 May 2030 |
| Final declaration | Whole year | 31 January 2031 |
Calendar quarters instead
You can elect to use calendar quarters — 1 April to 30 June, and so on — rather than periods ending on the 5th. The deadlines do not change: still 7 August, 7 November, 7 February and 7 May. It only changes which days of income fall in which update, which matters if your bookkeeping already runs to month end.
Updates are cumulative
This surprises people. Each quarterly update restates the whole year to date rather than reporting only the new three months. The practical effect is that a missed update is not fatal — the next one covers both periods — and that a correction to an earlier quarter is simply picked up in the next submission rather than needing an amendment.
The final declaration
After the fourth update you make a final declaration by 31 January, which replaces the Self Assessment return. This is where reliefs, allowances, other income and adjustments go. Quarterly updates are rough running totals; the final declaration is the accurate one.
Not sure these apply to you yet?
The threshold is on gross income, and self-employment and rent are added together.
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