Making Tax Digital quarterly deadlines for 2026, 2027 and 2028
Written by Tom Ellis · Senior Trades Editor
Last updated: 7 November 2026
Quick Answer
When are the MTD quarterly deadlines?
Making Tax Digital quarterly updates are due on 7 August, 7 November, 7 February and 7 Mayevery year, whichever group you are in. The April 2026 group's next deadlines are 7 February and 7 May 2027. If you join in April 2027 (over £30,000 on your 2025-26 return), your first update is due 7 August 2027 and your first MTD tax return 31 January 2029. The April 2028 group (over £20,000) starts with 7 August 2028. Payment dates do not change: 31 January and 31 July.
Never miss one. Download every quarterly deadline, 31 January return date and 31 July payment from February 2027 to January 2030, each with a reminder 7 days before. The file opens in most calendar apps.
Add these dates to your calendarWhich MTD group am I in?
It depends on your qualifying income: your self-employment and property turnover added together, before expenses. It is not your profit, and if you work under CIS it is the gross amount before deductions. Each group is decided by the tax return two years before it starts.
| Group | Qualifying income | Decided by | First update | First MTD tax return |
|---|---|---|---|---|
| April 2026 | Over £50,000 in 2024-25 | 2024-25 return | 7 August 2026 | 31 January 2028 |
| April 2027 | Over £30,000 in 2025-26 | 2025-26 return, due 31 January 2027 | 7 August 2027 | 31 January 2029 |
| April 2028 | Over £20,000 in 2026-27 | 2026-27 return | 7 August 2028 | 31 January 2030 |
Source: Find out if and when you need to use Making Tax Digital for Income Tax (GOV.UK). Not sure where you stand? The free Making Tax Digital checker works it out from your turnover and rent, and the £30,000 threshold guide explains the April 2027 rules in full.
How MTD quarters and deadlines work
- Standard quarters end 5 July, 5 October, 5 January and 5 April, in line with the tax year.
- Calendar quarters are an option you can choose. They end 30 June, 30 September, 31 December and 31 March, and your records start on 1 April instead of 6 April. The deadlines are the same.
- Each update is cumulative: it shows your totals for each income and expense category from the start of the tax year, not just the last three months.
- No tax is paid with a quarterly update. You still send one if you earned nothing that quarter (a nil update), and any corrections go in your next update.
- You can't send an update early: the earliest is 10 days before the quarter ends.
Source: Send quarterly updates (GOV.UK) and the Income Tax (Digital Obligations) Regulations 2026.
April 2026 group: deadlines for 2026-27
If your qualifying income was over £50,000 in 2024-25, you have been in MTD since 6 April 2026. These are your first year's deadlines:
| Update | Standard period (cumulative) | Calendar quarter ends | Deadline |
|---|---|---|---|
| Q1 | 6 April to 5 July 2026 | 30 June 2026 | 7 August 2026 |
| Q2 | 6 April to 5 October 2026 | 30 September 2026 | 7 November 2026 |
| Q3 | 6 April 2026 to 5 January 2027 | 31 December 2026 | 7 February 2027 |
| Q4 | 6 April 2026 to 5 April 2027 | 31 March 2027 | 7 May 2027 |
Your first MTD tax return (previously called the final declaration) for 2026-27 is due by 31 January 2028, sent through your MTD-compatible software. From 2027-28 your quarterly deadlines follow the same 7 August, 7 November, 7 February and 7 May pattern every year.
April 2027 group: deadlines for 2027-28
If your qualifying income on your 2025-26 return is over £30,000, you start keeping digital records on 6 April 2027 (or 1 April 2027 if you choose calendar quarters). Your first year looks like this:
| Update | Standard period (cumulative) | Calendar quarter ends | Deadline |
|---|---|---|---|
| Q1 | 6 April to 5 July 2027 | 30 June 2027 | 7 August 2027 |
| Q2 | 6 April to 5 October 2027 | 30 September 2027 | 7 November 2027 |
| Q3 | 6 April 2027 to 5 January 2028 | 31 December 2027 | 7 February 2028 |
| Q4 | 6 April 2027 to 5 April 2028 | 31 March 2028 | 7 May 2028 |
In the meantime, your 2026-27 tax return is filed the old way by 31 January 2028. Your first MTD tax return, for 2027-28, is due by 31 January 2029.
These dates are confirmed in HMRC's press release urging people over £30,000 to act now (GOV.UK). If you work in construction, see MTD for CIS subcontractors in 2027.
April 2028 group: deadlines for 2028-29
If your qualifying income on your 2026-27 return is over £20,000, you start keeping digital records on 6 April 2028 (or 1 April 2028 with calendar quarters):
| Update | Standard period (cumulative) | Calendar quarter ends | Deadline |
|---|---|---|---|
| Q1 | 6 April to 5 July 2028 | 30 June 2028 | 7 August 2028 |
| Q2 | 6 April to 5 October 2028 | 30 September 2028 | 7 November 2028 |
| Q3 | 6 April 2028 to 5 January 2029 | 31 December 2028 | 7 February 2029 |
| Q4 | 6 April 2028 to 5 April 2029 | 31 March 2029 | 7 May 2029 |
Your first MTD tax return, for 2028-29, is due by 31 January 2030. Earlier returns are filed the normal way. If you are under £30,000 now, see do I need MTD if I earn under £30,000?
Tax return and payment dates under MTD
MTD changes how you report, not when you pay. The year-end tax return is still due on 31 January after the tax year ends, and HMRC pre-fills PAYE, pension and CIS deduction figures. The payment dates are the same as now:
- 31 January: tax return deadline, plus the balance of last year's tax and your first payment on account for the current year (if you make payments on account).
- 31 July: your second payment on account.
The 31 January 2027 deadline matters even if you are not in MTD yet: your 2025-26 return, due that day, is the one that decides whether you join the April 2027 group.
Source: Submit your tax return (GOV.UK).
What happens if you miss a deadline?
Each missed quarterly update or tax return deadline normally earns one penalty point, and at four points you pay a £200 penalty. People in their first MTD year get some relief on late quarterly updates, but late tax returns and late payments are still penalised. The full rules, with a worked example, are in MTD penalties for late filing and payment.
How Sleepless Tradesman keeps you on the dates
Sleepless Tradesman emails you 14, 7 and 1 day before each quarterly deadline, on every plan including the free one. Your income comes from the invoices you send, your expenses, cash and CIS income and mileage sit in one place, and your quarterly figures are ready in HMRC's MTD format to export for you or your accountant to submit. Direct submission to HMRC from the app is coming once HMRC approves it.
Never miss one. Download every quarterly deadline, 31 January return date and 31 July payment from February 2027 to January 2030, each with a reminder 7 days before. The file opens in most calendar apps.
Add these dates to your calendarFrequently asked questions
When is the first MTD quarterly deadline for the April 2027 group?
7 August 2027. That first quarterly update covers 6 April to 5 July 2027 (or 1 April to 30 June 2027 if you choose calendar quarters). The rest of that year's updates are due 7 November 2027, 7 February 2028 and 7 May 2028.
Do I pay tax with each quarterly update?
No. Quarterly updates are summaries of your income and expenses, and no tax is paid with them. Your payment dates stay the same: 31 January for the balance (and any first payment on account) and 31 July for the second payment on account.
Can I send a quarterly update early?
Yes, but not more than 10 days before the quarter ends. For the quarter ending 5 July, the earliest you can send it is 25 June, and the deadline is 7 August.
What changes if I choose calendar quarters?
Only the period end dates. With calendar quarters your periods end 30 June, 30 September, 31 December and 31 March instead of 5 July, 5 October, 5 January and 5 April. The deadlines are the same: 7 August, 7 November, 7 February and 7 May.
When is my first MTD tax return due?
It depends on when you join. The April 2026 group files its first MTD tax return by 31 January 2028, the April 2027 group by 31 January 2029 and the April 2028 group by 31 January 2030. Until then you file your tax return the normal way.
Which tax return decides whether I join MTD in April 2027?
Your 2025-26 tax return, due 31 January 2027. If the qualifying income on it (self-employment and property turnover before expenses) is over £30,000, you are in MTD from 6 April 2027.
Get your quarterly figures ready before the 7th.
Invoices become income, expenses go in as you work, and deadline reminders come to your inbox. MTD records are on the free plan.
Try Sleepless Tradesman freeRelated: Making Tax Digital for tradesmen, MTD £30,000 threshold, MTD penalties, MTD for CIS subcontractors, MTD myths, MTD checker.