Deadlines · calendar periods

MTD calendar update periods (1 April quarters)

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

Short answer: Calendar update periods (for an accounting period of 1 April to 31 March): 1 April to 30 June, due 7 August; 1 April to 30 September, due 7 November; 1 April to 31 December, due 7 February; 1 April to 31 March, due 7 May of the following tax year. The deadlines are the same as for standard periods. Software is set to standard update periods. To use calendar periods you must choose them before your first quarterly update, and you can't change them for the rest of that tax year after sending an update.

Calendar periods for 2027 to 2028

Update	Covers	Due by
Update 1	1 Apr 2027 to 30 Jun 2027	7 Aug 2027
Update 2	1 Apr 2027 to 30 Sep 2027	7 Nov 2027
Update 3	1 Apr 2027 to 31 Dec 2027	7 Feb 2028
Update 4	1 Apr 2027 to 31 Mar 2028	7 May 2028

Who they suit

Calendar periods match month ends, which can make monthly platform files (like Etsy statements) simpler to split. With standard update periods you create digital records from 6 April; with calendar update periods, from 1 April. 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.

Worked example: April sales under each choice

Example figures Sales in April 2027. Made-up figures for a fictional seller, not real data.

Sales dated	Amount	Standard periods	Calendar periods
1 to 5 April	£365.00	Previous tax year (2026 to 2027)	This year, update 1
6 to 30 April	£2,140.00	Update 1	Update 1

Whichever you choose, use it consistently: you can't switch for the rest of the tax year once you've sent an update.

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Questions

Are the deadlines different?

No. Calendar update periods (for an accounting period of 1 April to 31 March): 1 April to 30 June, due 7 August; 1 April to 30 September, due 7 November; 1 April to 31 December, due 7 February; 1 April to 31 March, due 7 May of the following tax year. The deadlines are the same as for standard periods.

What do most people use?

Software is set to standard update periods. To use calendar periods you must choose them before your first quarterly update, and you can't change them for the rest of that tax year after sending an update.

Is each update cumulative?

Each quarterly update covers the tax year so far: from the start of the tax year to the end of the update period.

Sources

Send quarterly updates (Making Tax Digital for Income Tax) (GOV.UK, checked 28 October 2026)
Using Making Tax Digital for Income Tax for the first time (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.