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Every Making Tax Digital deadline for landlords and the self-employed

Four quarterly updates and one tax return. Here are all the dates, the calendar-quarter option, and how the penalty points work.

Every Making Tax Digital deadline for landlords and the self-employed

Under Making Tax Digital you have a handful of dates each year: four quarterly updates and one year-end tax return. The quarterly updates are due on 7 August, 7 November, 7 February and 7 May, whichever kind of quarter you use.

When your deadlines start

Not everyone starts at once. Your first tax year under Making Tax Digital depends on your qualifying income. The first group, those with the highest incomes, has already started. Further groups join each April as the threshold falls. Check the thresholds guide to see which year is yours, then use the Making Tax Digital deadlines below from that April onwards.

A landlord reviewing paperwork at a kitchen table

The four quarterly updates (standard periods)

  • Quarter 1 (6 April to 5 July): due 7 August
  • Quarter 2 (6 July to 5 October): due 7 November
  • Quarter 3 (6 October to 5 January): due 7 February
  • Quarter 4 (6 January to 5 April): due 7 May

Each update is cumulative: you send the running year-to-date total, not just that quarter’s figures. Spot a mistake later? You simply resend the corrected total, with no separate amendment.

The calendar-quarter option

If your accounts run from 1 April to 31 March, you can elect “calendar update periods” (1 April to 30 June, and so on). The deadlines are the same. You choose this in your software before your first update of the tax year, and it carries on into later years until you switch back. You can’t change it part-way through a year.

The tax return

After the tax year ends on 5 April, you confirm everything is complete and correct in a year-end tax return (HMRC previously called this the final declaration). It is due by 31 January the following year, the same date Self Assessment has always used, and your tax is also payable by 31 January.

What happens if you’re late

Missing an update doesn’t trigger an instant fine. HMRC uses points: you get a point each time you miss a deadline, and at four points you get a £200 penalty. Points expire if you stay compliant. In the first year, 2026 to 2027, late quarterly updates earn no penalty points. Points for late updates start from 2027 to 2028. A late tax return and late payment are penalised from the start. It pays to keep on top of the deadlines, which is exactly what Quarterwise’s reminders are for.

How to get ready before your first deadline

Pick software recognised by HMRC and set it up before your start date. Start keeping digital records from 6 April, the first day of your first Making Tax Digital tax year, so your first quarter is complete when it’s due. Sign up for Making Tax Digital through GOV.UK, or let your accountant do it for you. You can also join voluntarily before you have to, which gives you a practice run while the stakes are low.

Common questions

When is my first quarterly update due?
For standard quarters, the first update covers 6 April to 5 July and is due by 7 August. For anyone mandated from April 2026, that was 7 August 2026. The next update, for 6 July to 5 October, is due by 7 November 2026.
What happens if I miss a deadline?
You get a penalty point rather than an immediate fine. A £200 penalty applies once you reach four points, and points expire over time if you stay compliant. In the first year, 2026 to 2027, late quarterly updates earn no penalty points. Points for late updates start from 2027 to 2028. A late tax return and late payment are penalised from the start.
Can I choose calendar quarters instead?
Yes. You can elect calendar update periods (1 April to 30 June, and so on) in your software before your first update of the tax year. The deadlines are unchanged.

Last updated 6 October 2026. Quarterwise is software, not a tax adviser — if you’re unsure how the rules apply to you, check with HMRC or a qualified accountant.

Related guides

Do you actually have to use Making Tax Digital? The income thresholdsWhether you need MTD comes down to one number, your qualifying income, and the date it applies. Here are the thresholds and how the income is measured.What is Making Tax Digital, and what does it mean for landlords?Making Tax Digital is more frequent, not more complicated. Here is exactly what changes for landlords, and what stays the same.

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