Deadlines · 2027 to 2028

MTD quarterly update deadlines for 2027 to 2028

Last updated 28 October 2026. Every fact below is checked against the sources listed at the end. General information, not tax advice.

Short answer: For 2027 to 2028, the four quarterly updates are due by 7 August 2027, 7 November 2027, 7 February 2028 and 7 May 2028, and the tax return by 31 January 2029. If your 2025 to 2026 tax return shows qualifying income over £30,000, you need to use MTD for Income Tax from 6 April 2027.

The dates

What	Covers	Due by
Update 1	6 Apr 2027 to 5 Jul 2027	7 Aug 2027
Update 2	6 Apr 2027 to 5 Oct 2027	7 Nov 2027
Update 3	6 Apr 2027 to 5 Jan 2028	7 Feb 2028
Update 4	6 Apr 2027 to 5 Apr 2028	7 May 2028
Tax return	Whole tax year 2027 to 2028	31 Jan 2029

Standard update periods (the default, aligned to the 6 April to 5 April tax year): 6 April to 5 July, due 7 August; 6 April to 5 October, due 7 November; 6 April to 5 January, due 7 February; 6 April to 5 April, due 7 May of the following tax year. You still submit one tax return a year and pay your tax bill by 31 January after the end of the tax year, now through your compatible software.

Penalties

For tax years after 2026 to 2027, each missed quarterly update or tax return deadline gets a penalty point (only one point per deadline, even with several businesses). At 4 points you get a £200 penalty, and another £200 for each further missed deadline. If you're below the 4-point threshold, each point is removed automatically 24 months after the missed deadline.

Getting records ready

With standard update periods you create digital records from 6 April; with calendar update periods, from 1 April. A digital record needs the amount, the date the income was received or the expense occurred, and its category (the same categories as Self Assessment). Using calendar periods? See calendar update periods.

Worked example: cumulative totals

Example figures A seller's turnover each quarter in 2027 to 2028 and what each update reports. Made-up figures for a fictional seller, not real data.

Update	Turnover in quarter	Year to date (sent)	Due
Update 1	£6,150.00	£6,150.00	7 Aug 2027
Update 2	£7,020.00	£13,170.00	7 Nov 2027
Update 3	£8,890.00	£22,060.00	7 Feb 2028
Update 4	£5,240.00	£27,300.00	7 May 2028

Each update repeats the earlier quarters, so a correction made in your records shows up in the next update.

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Questions

Do I send anything if I sold nothing?

If you had no income or expenses in an update period, you must still send the quarterly update.

Can I send an update before the period ends?

You can send an update any time after the end of the update period up to and including the deadline, or up to 10 days before the period ends if you don't expect any more transactions.

Is a quarterly update a tax return?

Quarterly updates are totals of your self-employment and property income and expenses. They're summaries, not tax returns, and HMRC doesn't receive individual receipts or invoices.

Sources

Using Making Tax Digital for Income Tax for the first time (GOV.UK, checked 28 October 2026)
Sole traders and landlords earning more than £30,000 urged to act now (HMRC, 5 October 2026) (GOV.UK, checked 28 October 2026)
Send quarterly updates (Making Tax Digital for Income Tax) (GOV.UK, checked 28 October 2026)
Penalties for Making Tax Digital for Income Tax (GOV.UK, checked 28 October 2026)
Create digital records (Making Tax Digital for Income Tax) (GOV.UK, checked 28 October 2026)

TidyTill is a record-keeping aid only. This page is general information, not tax advice. TidyTill is not HMRC-recognised software and it doesn't submit anything to HMRC: you send quarterly updates and your tax return through HMRC-recognised software. Rules and dates can change, so check GOV.UK or ask an accountant about your own situation.