MTD quarterly updates explained
The four Making Tax Digital deadlines each year, your first one, and what each update contains. Rules as at 2026/27.
Last updated
Quarterly update deadlines
Every update is due on the 7th of the month after its quarter ends. Find the column for the year you join; the dates repeat every year after it.
| Quarter | 2026/27 (joined 6 April 2026) | 2027/28 (joined 6 April 2027) | 2028/29 (joined 6 April 2028) |
|---|---|---|---|
| 6 April to 5 July | 7 August 2026 | 7 August 2027 | 7 August 2028 |
| 6 July to 5 October | 7 November 2026 | 7 November 2027 | 7 November 2028 |
| 6 October to 5 January | 7 February 2027 | 7 February 2028 | 7 February 2029 |
| 6 January to 5 April | 7 May 2027 | 7 May 2028 | 7 May 2029 |
| Final declaration | 31 January 2028 | 31 January 2029 | 31 January 2030 |
Not sure which year you join? The Making Tax Digital checker tells you from your income.
Standard or calendar quarters
The standard quarters follow the tax year, ending on 5 July, 5 October, 5 January and 5 April. You can tell your software to use calendar quarters instead, ending 30 June, 30 September, 31 December and 31 March, which suits records kept by calendar month. The due dates stay the same either way.
What goes in an update
- Income and expenses, by category, for the tax year so far: each update is cumulative, so the 7 November update covers 6 April to 5 October.
- One update per income source: each self-employment, and your property income, separately.
- One expenses figure if you are small: with turnover under the VAT registration threshold, you can send total expenses instead of a breakdown.
Your software builds the update from your digital records and sends it; you review the totals and submit. There is no separate form to fill in.
What an update is not
A quarterly update is not a tax return and not a bill. Nothing is paid with it, and year-end adjustments such as capital allowances, losses and other income go in the final declaration, due by 31 January after the tax year. Your payment dates stay 31 January and 31 July. Because each update covers the year to date, a mistake is fixed by correcting your records: the next update carries the change.
Sending an update late
Each late update earns a penalty point. At 4 points HMRC charges a £200 penalty, and £200 for every later late update until the points are cleared by a run of updates sent on time. HMRC has said it will not give penalty points for late quarterly updates in 2026/27, the first MTD year. To have the first one ready, start with the six-month preparation plan.
Have the quarter's income ready before the 7th
Each quarterly update starts with what you earned in the period. Invoice through this site and every invoice and the date it was paid is already in one place when the update is due, with a running estimate of the tax on it. It is not MTD software and does not send the update: you still enter the figures in your MTD software.
- Every invoice, payment date and amount for the quarter in one list.
- Clean, numbered invoices in about a minute, with a PDF at the end.
- A live set-aside figure for the income tax and National Insurance on what you have been paid.
No password and no card. Enter your email, click the link we send, and you are in.
Frequently asked questions
When are MTD quarterly updates due?
On 7 August, 7 November, 7 February and 7 May, for the quarters ending 5 July, 5 October, 5 January and 5 April. The dates are the same if you choose calendar quarters ending 30 June, 30 September, 31 December and 31 March.
When is my first quarterly update due?
If you join on 6 April 2026, on 7 August 2026; If you join on 6 April 2027, on 7 August 2027; If you join on 6 April 2028, on 7 August 2028. Each first update covers 6 April to 5 July of that year.
What goes in a quarterly update?
Totals of your business income and expenses for the year so far, by category, for each business and for your property income separately. If your turnover is under the VAT registration threshold you can send expenses as one total.
Do I pay tax with each quarterly update?
No. A quarterly update is a summary, not a tax return and not a payment. HMRC shows you an estimate of the tax building up, but you still pay on 31 January and 31 July.
What if I make a mistake in a quarterly update?
Correct it in your records and the next update carries it, because each update covers the year to date. Anything left over is fixed in the final declaration.
What happens if I send a quarterly update late?
You get a penalty point. At 4 points HMRC charges a £200 penalty, and £200 for each later late update until the points are cleared by a run of on-time updates. HMRC has said it will not give penalty points for late quarterly updates in 2026/27.
Tools sole traders use
Accounting software that keeps your records ready for Self Assessment and Making Tax Digital.
- Xero - Online accounting with bank feeds and invoicing, widely used by UK accountants.
- QuickBooks - Bookkeeping and invoicing software with features for sole traders.
- Sage Accounting - UK accounting software for invoices, expenses and VAT returns.
Affiliate links: we may earn a commission if you sign up, at no extra cost to you.
Sources
Making Tax Digital guides
- Making Tax Digital checker: enter your qualifying income to see whether you are in, from when, and your first quarterly deadline.
- Making Tax Digital for Income Tax explained: what it is, who it covers and the 2026, 2027 and 2028 timeline.
- Preparing for Making Tax Digital: a month-by-month plan for the six months before your phase, including the free software options.
- Self Assessment deadlines 2026/27: every filing and payment date, which MTD does not move.
- Payments on account calculator: what you pay on 31 January and 31 July, under MTD or not.