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.

Qualifying Income

Your gross self-employment and/or property income before deducting expenses. If you have income from both sources, they are combined. This is the figure HMRC uses to determine which MTD threshold applies to you.

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.

“Planning ahead for MTD deadlines is the single most effective way to avoid penalties. Set up your software and calendar reminders now, not when the first deadline arrives.”

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)

File your MTD quarterly updates in minutes

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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.

The Final Declaration

After your four quarterly updates, you have one more filing.

The final declaration is your annual Self Assessment tax return under MTD, submitted through your software. It is where you finalise your income and expenses for the tax year: adding anything you missed, applying capital allowances, and making accounting adjustments. It also brings in your other income sources (employment, savings, dividends), confirms your total income and calculates your tax liability. It is due by 31 January following the end of the tax year.

That makes five submissions per tax year: four quarterly updates and one Final Declaration. Older guides list a sixth filing called the End of Period Statement (EOPS) between the last quarterly update and the Final Declaration. HMRC scrapped the EOPS before MTD for Income Tax went live, so there is no such deadline to plan for.

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.

File your MTD quarterly updates in minutes

TapTax imports your bank statements, categorises expenses automatically, and submits to HMRC with a tap. Free plan, no card required.

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People also ask

When does MTD start for sole traders?

MTD for Income Tax Self Assessment starts on 6 April 2026 for sole traders and landlords earning over £50,000 per year. Those earning over £30,000 join from April 2027, and those over £20,000 from April 2028. Your qualifying income is your gross turnover before expenses.

What are the MTD quarterly filing dates?

Under MTD, you file four quarterly updates per tax year. Q1 (6 April to 5 July) is due by 7 August. Q2 (6 July to 5 October) is due by 7 November. Q3 (6 October to 5 January) is due by 7 February. Q4 (6 January to 5 April) is due by 7 May. Your Final Declaration is then due by 31 January of the following year.

Do I need to file quarterly if I earn under £50,000?

Not yet. MTD quarterly filing starts in April 2026 for those earning over £50,000. If you earn between £30,000 and £50,000, your start date is April 2027. If you earn between £20,000 and £30,000, it is April 2028. Below £20,000, HMRC has not yet announced mandatory MTD requirements.