MTD Deadlines: When Do You Need to File? (2026-2028)

Making Tax Digital is not a single deadline. It is a phased rollout that brings different groups of self-employed people into the system over three years. Knowing exactly when MTD applies to you, and when your quarterly filings are due, is the first step to staying compliant and avoiding penalties.

Here is every deadline you need to know.

The MTD Rollout Schedule

HMRC is introducing MTD for Income Tax Self Assessment in three waves, based on your gross income:

April 2026: £50,000+ income

If your self-employment income, property income, or combined total from both exceeds £50,000 per year, you must start filing digitally from 6 April 2026. Landlords are also included in these thresholds. See our MTD for landlords guide for property-specific details.

This is the first wave and it is already here. If you fall into this bracket, your first quarterly update will be due in August 2026.

April 2027: £30,000+ income

From 6 April 2027, the threshold drops to £30,000. If your qualifying income is between £30,000 and £50,000, this is your start date.

April 2028: £20,000+ income

From 6 April 2028, MTD extends to those earning over £20,000. This is the broadest group and will bring the majority of sole traders into the digital filing system.

Important: Gross Income, Not Profit

A common point of confusion: your qualifying income is your gross turnover, not your profit after expenses.

For example:

• You invoice £55,000 in a year
• Your expenses total £20,000
• Your profit is £35,000

Even though your profit is below £50,000, your gross income of £55,000 puts you in the April 2026 group.

Check your most recent Self Assessment return (box 15 on the self-employment pages) for your turnover figure.

Quarterly Filing Dates

Once MTD applies to you, the tax year is divided into four quarters. Each quarter has a filing deadline roughly one month after the quarter ends.

2026-27 Tax Year (First Year for £50,000+ Group)

These same quarterly patterns repeat every tax year. The quarterly deadlines are always the 7th of the month following the end of the quarter.

2027-28 Tax Year (First Year for £30,000+ Group)

All Key Dates at a Glance (2026 to 2029)

What You File Each Quarter

A quarterly update is not a full tax return. It is a summary of your income and expenses for that three-month period. Specifically, HMRC expects:

• Total income received during the quarter
• Total expenses broken down by category (e.g. travel, office costs, stock, professional fees)
• These figures are cumulative, meaning each update includes all data from the start of the tax year, not just that quarter

Your software handles the formatting and submission. You just need to make sure your records are up to date before each deadline.

End of Period Statement and Final Declaration

After your four quarterly updates, you have two more filings:

End of Period Statement (EOPS)

This is where you finalise your income and expenses for the tax year. You can make adjustments: adding any income or expenses you missed, applying capital allowances, and making accounting adjustments.

Final Declaration

This replaces your annual Self Assessment tax return. It confirms your total income, calculates your tax liability, and includes any other income sources (employment, savings, dividends). This is due by 31 January following the end of the tax year.

What If You Are Near a Threshold?

If your income fluctuates around a threshold, here is what to know:

• HMRC will use your most recent Self Assessment return to determine whether you fall above the threshold
• If your income drops below the threshold in a subsequent year, you may be able to leave MTD (but HMRC has not yet confirmed the exact exit rules)
• If you are borderline, it is safer to prepare as if you will be included. Setting up software costs nothing if you choose a free tier, and you will be ready either way

Penalties for Missing Deadlines

HMRC's new points-based penalty system works like this:

1. Late submission: Each missed quarterly deadline earns you one penalty point
2. Threshold: For quarterly obligations, the threshold is four points
3. Fine: Once you hit four points, you receive a £200 penalty
4. Ongoing: Every subsequent late submission also triggers a £200 penalty
5. Expiry: Points expire after 24 months of on-time submissions (once you are below the threshold)

Late payment penalties are separate:

• No penalty if paid within 15 days of the due date
• 2% charge on tax outstanding after 15 days
• Additional 2% after 30 days
• 4% per year on any balance outstanding after 30 days

Read the full breakdown in our HMRC penalties guide.

How to Stay on Top of Deadlines

Use software with built-in reminders

The best way to never miss a deadline is to use Making Tax Digital software that sends you notifications before each filing date. TapTax sends reminders and makes filing as simple as reviewing your data and tapping submit.

Keep records throughout the quarter

Do not leave everything to the last week before a deadline. Spending five minutes a week logging expenses means your quarterly update is ready to go with minimal effort.

File early

There is no penalty for filing early, and no advantage to waiting until the deadline. Filing in the first week after a quarter ends removes the risk of forgetting.

Set calendar reminders as backup

Even with software notifications, add the quarterly deadlines to your phone calendar. Belt and braces.

People also ask

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