Quarterly Update Deadlines
Under Making Tax Digital for Income Tax, you must send HMRC four quarterly updates each tax year, plus a Final Declaration at year-end. This page sets out the standard deadlines.
Standard quarterly update deadlines
The tax year runs from 6 April to 5 April. Each quarter has a deadline one month and one day after the quarter ends:
| Quarter | Period start | Period end | Deadline |
|---|---|---|---|
| Q1 | 6 April | 5 July | 7 August |
| Q2 | 6 July | 5 October | 7 November |
| Q3 | 6 October | 5 January | 7 February |
| Q4 | 6 January | 5 April | 7 May |
Final Declaration deadline
The Final Declaration (which replaces the annual Self Assessment tax return) is due by 31 January following the end of the tax year.
For example, the Final Declaration for tax year 2026-27 is due by 31 January 2028.
What is a quarterly update?
A quarterly update is a summary of your income and expenses for that quarter, sent to HMRC through compatible software. It is not a tax return - it is a progress update.
Key points about quarterly updates:
- They are cumulative from 6 April. Each update covers the start of the tax year to the end of the current quarter, replacing the previous update.
- If you make a mistake, you can correct it in the next quarterly update.
- You can send updates more frequently than quarterly if you prefer.
- Quarterly updates must all be submitted before you can submit your Final Declaration.
What is the Final Declaration?
The Final Declaration replaces the annual Self Assessment tax return. It is submitted through your MTD-compatible software and covers:
- All your self-employment and property income (from your quarterly updates)
- Any other income sources (employment, savings, dividends, pensions, etc.)
- Tax reliefs and deductions
The Final Declaration confirms your full tax position for the year. Once submitted, HMRC uses it to calculate your tax liability.
Calendar quarter option
HMRC also offers calendar quarter periods as an alternative to the standard tax-year-aligned quarters:
| Quarter | Period start | Period end | Deadline |
|---|---|---|---|
| Q1 | 6 April* | 30 June | 7 August |
| Q2 | 1 July | 30 September | 7 November |
| Q3 | 1 October | 31 December | 7 February |
| Q4 | 1 January | 31 March | 7 May |
*In the first year, Q1 starts on 6 April. In subsequent years, it starts on 1 April.
This option must be selected in your software before the first update of the tax year. Businesses with a 31 March accounting date may find this more convenient.
Important notes
- These are standard dates. Your actual obligation dates appear in your HMRC account and in Aligned. Always check your specific obligations rather than relying on the standard dates alone.
- Separate updates per business. If you have both self-employment and property income, you submit separate quarterly updates for each source.
- HMRC terminology. The correct HMRC term is “quarterly update”. These are income and expense summaries, not tax returns.
FAQ
What happens if I miss a deadline?
During the first year of MTD mandation (2026-27), HMRC is not charging late submission penalties for quarterly updates. After the penalty-free period, each missed deadline adds a penalty point. See The Penalty-Free Period for details.
Can I submit early?
Yes. You can submit a quarterly update as soon as the quarter starts. Many people prefer to submit shortly after the quarter ends while the figures are fresh.
Do I need to submit all four quarters before the Final Declaration?
Yes. All quarterly updates must be submitted before HMRC will accept your Final Declaration. You cannot skip quarters.
What if I have multiple businesses?
You submit separate quarterly updates for each income source (e.g., one for self-employment and one for property). These are combined in the Final Declaration.