The key dates at a glance
| Date | What's due |
|---|---|
| 6 April 2026 | MTD for Income Tax goes live — must be signed up and using MTD software |
| 31 July 2026 | Payment on account 1 (if applicable from previous year) |
| 5 August 2026 | Quarter 1 submission deadline (6 Apr–5 Jul) |
| 5 November 2026 | Quarter 2 submission deadline (6 Jul–5 Oct) |
| 5 February 2027 | Quarter 3 submission deadline (6 Oct–5 Jan) |
| 5 May 2027 | Quarter 4 submission deadline (6 Jan–5 Apr) |
| 31 January 2027 | Final Declaration due + tax payment + payment on account 1 for 2026/27 |
| 31 July 2027 | Payment on account 2 for 2026/27 |
Before 6 April 2026
If you're in scope for MTD from this tax year, there are a few things to do before the new tax year begins:
- Sign up for MTD for Income Tax through HMRC's online service or your software
- Choose your MTD-compatible software and set it up
- Connect your bank account if using open banking
- Get your existing records in order — clean up any outstanding bookkeeping before the new year starts
First-year leniency: HMRC has indicated it will take a lenient approach to penalties for those making a genuine effort to comply in the first year of MTD. However, don't rely on this — sign up and use compliant software from day one.
The four quarterly deadlines
Each quarterly deadline falls one month after the end of the quarter. Note that these are the submission deadlines — you can (and should) submit earlier if your records allow it:
- Quarter 1 — 6 April to 5 July 2026 → submit by 5 August 2026
- Quarter 2 — 6 July to 5 October 2026 → submit by 5 November 2026
- Quarter 3 — 6 October 2026 to 5 January 2027 → submit by 5 February 2027
- Quarter 4 — 6 January to 5 April 2027 → submit by 5 May 2027
Remember: Quarterly deadlines are one month after the quarter ends — not the last day of the quarter itself.
End of Period Statement and Final Declaration
After your fourth quarterly update, you'll submit two final pieces:
- End of Period Statement (EOPS): Confirms your annual figures are complete. Can include capital allowances and other adjustments. Submitted after Quarter 4.
- Final Declaration: The equivalent of the old Self Assessment return. Due 31 January 2027 for the 2026/27 tax year. Includes all income sources (employment, savings, dividends, rental) and any remaining reliefs.
Tax payment deadlines
Tax payments under MTD follow the same schedule as Self Assessment:
- 31 January: Balancing payment for the previous tax year + first payment on account for the current year
- 31 July: Second payment on account for the current year
Payments on account apply if your tax bill exceeds £1,000. Each payment is 50% of the previous year's tax bill, and they're credited against your final liability.
What happens if you miss a deadline?
Under the points-based penalty system:
- 1 penalty point for each missed quarterly submission
- £200 fine when you reach 4 points
- £200 for each subsequent miss after the fine threshold is reached
- Late payment penalties: 2% of outstanding tax after 15 days, 4% after 30 days, then 1% per day from day 31
Points can be reset after 24 months of fully compliant on-time submissions.
Let Bart track every deadline for you
Bart reminds you before each quarterly deadline and submits your update directly to HMRC — so you never accumulate penalty points or face late payment charges.
Try Bart freeFrequently asked questions
Can I submit a quarterly update before the deadline?
Yes — HMRC accepts early submissions for any quarter. You can submit as soon as the quarter ends, or even earlier if your records are up to date.
Is the Final Declaration deadline the same as the old Self Assessment deadline?
Yes — the Final Declaration is due by 31 January, the same deadline as the old Self Assessment return. The tax payment deadline is also 31 January.
What if I can't submit on time due to illness or an emergency?
Contact HMRC as soon as possible. HMRC may grant a "reasonable excuse" and waive the penalty point if you can demonstrate that circumstances beyond your control prevented you from filing on time.
Do payment on account rules apply from the first year of MTD?
Yes — payment on account rules are unchanged under MTD. If your tax bill exceeds £1,000, you'll make two payments on account for the following year: 50% on 31 January and 50% on 31 July.