Which update periods do you use?
Standard is the default. Calendar periods are an option you choose in your software before your first update. The deadlines are the same either way.
Your next deadline
Downloads a calendar file with a reminder one week before each deadline. Open it to add the dates to your phone or computer calendar.
- Each update covers everything from the start of the tax year to the end of that period, not just the last three months.
- You can send an update any time from the end of its period up to the deadline.
- The dates you pay your tax don’t change: 31 January and 31 July.
A guide only, based on HMRC’s published dates. Source: GOV.UK, send quarterly updates. Dates checked 2 October 2026.
When are the Making Tax Digital deadlines?
Under Making Tax Digital for Income Tax, you send four quarterly updates a year through your software, followed by one tax return. The quarterly update deadlines are the same every year: 7 August, 7 November, 7 February and 7 May. The tax return is due by 31 January after the tax year ends.
What does each quarterly update cover?
Each update covers everything from the start of the tax year up to the end of that period, not just the last three months. You can send it any time between the end of the period and the deadline.
Standard or calendar update periods?
Standard update periods end on the 5th of the month: 5 July, 5 October, 5 January and 5 April. Calendar update periods end on the last day of the month before: 30 June, 30 September, 31 December and 31 March. You choose calendar periods in your software before you send your first update of the tax year, and you can't switch for that tax year once you've sent one. The deadlines are the same either way.
What happens if you miss a deadline?
For the 2026/27 tax year, HMRC has said it won't give penalty points for late quarterly updates. In later years, each late submission can earn a penalty point, and reaching four points brings a £200 penalty. The 31 January tax return deadline carries penalties in every year.
Not sure when you start?
Use our free MTD checker to see whether the rules apply to you and from which date. For more detail, read our guides for landlords and sole traders.