When are MTD ITSA quarterly updates due in 2026/27?

For tax year 2026/27: Q1 (6 Apr-5 Jul 2026) is due 7th August 2026, Q2 (6 Jul-5 Oct 2026) is due 7 November 2026, Q3 (6 Oct 2026-5 Jan 2027) is due 7 February 2027, Q4 (6 Jan-5 Apr 2027) is due 7 May 2027. The End of Period Statement and Final Declaration are both due by 31 January 2028.

Will HMRC penalise late MTD ITSA quarterly submissions in the first year?

No. HMRC has confirmed a soft landing period for 2026/27 - no penalty points will be issued for late quarterly submissions in year one. You still need to keep digital records and submit updates, but penalties for late filing apply from 2027/28 onwards. Payment deadlines (31 January and 31 July) are unchanged.

Quarterly deadlines and calendar reminders

MTD Key Dates and Deadline Calendar

For accountants, bookkeepers, sole traders and landlords - every HMRC MTD quarterly update deadline for 2026/27, 2027/28 and 2028/29, with downloadable calendar reminders for each tax year.

Key dates

HMRC MTD quarterly filing deadlines for 2026/27, 2027/28 and 2028/29

Under MTD ITSA, sole traders and landlords must submit quarterly updates to HMRC through MTD-compatible software. Each quarterly update is a summary of total business income and expenses for that period - not individual transactions.

Each quarterly update is due by the 7th of the month following the end of each quarter. After Q4, an End of Period Statement (EOPS) and Final Declaration (which replaces the Self Assessment return) are both due by 31 January following the end of the tax year.

Payment dates are unchanged. MTD ITSA does not change when tax is due. Payment on account dates remain 31 January and 31 July, as under the current Self Assessment regime.

Soft landing period: HMRC will not charge penalties for late quarterly submissions in the first year (2026/27). Penalties apply from 2027/28 onwards.

Submission	Period Covered	Deadline
Q1 Update	6 Apr 2026 – 5 Jul 2026	7th August 2026
Q2 Update	6 Jul 2026 – 5 Oct 2026	7 November 2026
Q3 Update	6 Oct 2026 – 5 Jan 2027	7 February 2027
Q4 Update	6 Jan 2027 – 5 Apr 2027	7 May 2027
EOPS	Full year 2026/27	31 January 2028
Final Declaration	Full year 2026/27	31 January 2028

Download all 2026/27 deadlines (.ics)

Submission	Period Covered	Deadline
Q1 Update	6 Apr 2027 – 5 Jul 2027	7th August 2027
Q2 Update	6 Jul 2027 – 5 Oct 2027	7 November 2027
Q3 Update	6 Oct 2027 – 5 Jan 2028	7 February 2028
Q4 Update	6 Jan 2028 – 5 Apr 2028	7 May 2028
EOPS	Full year 2027/28	31 January 2029
Final Declaration	Full year 2027/28	31 January 2029

Download all 2027/28 deadlines (.ics)

Submission	Period Covered	Deadline
Q1 Update	6 Apr 2028 – 5 Jul 2028	7th August 2028
Q2 Update	6 Jul 2028 – 5 Oct 2028	7 November 2028
Q3 Update	6 Oct 2028 – 5 Jan 2029	7 February 2029
Q4 Update	6 Jan 2029 – 5 Apr 2029	7 May 2029
EOPS	Full year 2028/29	31 January 2030
Final Declaration	Full year 2028/29	31 January 2030

Download all 2028/29 deadlines (.ics)

Sources: HMRC MTD Campaign Site; GoCardless MTD Guide

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