Reference · Updated April 2026
MTD Deadlines 2026/27: Every Date You Need
All Making Tax Digital deadlines for the 2026-27 tax year. Income Tax quarterly updates, VAT returns, and final declarations.
MTD for Income Tax starts 6 April 2026
The first mandatory quarterly update for ITSA is due by 7 August 2026. Make sure you have MTD-compatible software set up before the tax year begins.
Key dates at a glance
6 Apr 2026
MTD ITSA begins
Income > £50,000
7 Aug 2026
First ITSA quarterly update
Q1: Apr-Jul 2026
31 Jan 2028
Final Declaration
For 2026-27 tax year
Income Tax (ITSA) deadlines 2026-27
These deadlines apply to sole traders and landlords with qualifying income over £50,000. This is the first year MTD for ITSA is mandatory.
| Date | Submission | Period |
|---|---|---|
| 6 April 2026 | MTD for ITSA begins | Start keeping digital records |
| 7 August 2026 | Q1 quarterly update | 6 April – 5 July 2026 |
| 7 November 2026 | Q2 quarterly update | 6 July – 5 October 2026 |
| 7 February 2027 | Q3 quarterly update | 6 October – 5 January 2027 |
| 7 May 2027 | Q4 quarterly update | 6 January – 5 April 2027 |
| 31 January 2028 | End of Period Statement (EOPS) | Full 2026-27 tax year |
| 31 January 2028 | Final Declaration | Full 2026-27 tax year (replaces SA100) |
VAT return deadlines 2026-27
VAT return deadlines depend on your assigned VAT periods (which vary by business). The standard quarterly schedule, with typical filing deadlines:
| VAT quarter | Period ends | Filing & payment deadline |
|---|---|---|
| Q1 | 31 March 2026 | 7 May 2026 |
| Q2 | 30 June 2026 | 7 August 2026 |
| Q3 | 30 September 2026 | 7 November 2026 |
| Q4 | 31 December 2026 | 7 February 2027 |
Your VAT periods may follow a different quarterly cycle (e.g., ending January/April/July/October). Check your HMRC online account or MTDFile's obligation tracker for your exact dates.
Penalty points and thresholds
HMRC's new points-based penalty regime applies to MTD for ITSA from April 2026. Here's how the penalty escalation works for quarterly filers:
1 point
First late submission
No financial penalty
2 points
Second late submission
No financial penalty
3 points
Third late submission
No financial penalty
4 points (threshold)
Fourth late submission
£200 penalty
5+ points
Each subsequent late submission
£200 per late submission
Late payment penalties are separate from submission penalties:
- 2% charged on tax outstanding after 15 days
- Additional 2% (total 4%) on tax outstanding after 30 days
- Daily interest charged on all outstanding amounts
Resetting your points: You can reset your penalty points to zero by submitting all outstanding returns on time for a period of 12 months (for quarterly filers).
What to do before April 2026
- 1Check if you're affected
Look at your 2024-25 or 2025-26 Self Assessment. If your gross self-employment and/or property income exceeded £50,000, you're in scope from April 2026.
- 2Sign up for MTD with HMRC
HMRC will write to affected taxpayers, but you can also sign up voluntarily through your Government Gateway account.
- 3Choose MTD software
Get set up before the tax year starts. MTDFile offers both VAT and ITSA filing from £9.99/month. Compare options
- 4Connect to HMRC and test
Authorise your software to submit on your behalf. MTDFile lets you try the demo before committing, so you know exactly how it works before the first deadline.
Never miss a deadline
MTDFile automatically tracks your HMRC obligations and sends reminders before each deadline. You'll see exactly which submissions are due, when they're due, and whether they're overdue — all in one dashboard.
Get deadline reminders — join the waitlistStay MTD-compliant in 2026/27
MTDFile tracks your deadlines, files your returns, and keeps you penalty-free. connects directly to the HMRC MTD API software from £9.99/month.