MTD ITSA deadlines 2026/27: every date you need
Under Making Tax Digital there are more dates to keep track of, but they fall on the same days every year. Learn them once and the year stops feeling crowded.
The four quarterly update deadlines
By default your four quarters follow the tax year, and each has a fixed deadline about a month after the quarter ends. For 2026/27 the standard dates are:
| Quarter | Covers | Deadline |
|---|---|---|
| Q1 | 6 Apr – 5 Jul 2026 | 7 August 2026 |
| Q2 | 6 Apr – 5 Oct 2026 | 7 November 2026 |
| Q3 | 6 Apr – 5 Jan 2027 | 7 February 2027 |
| Q4 | 6 Apr – 5 Apr 2027 | 7 May 2027 |
Notice the 'covers' column always starts on 6 April — that is the cumulative design. Each update restates your totals from the start of the tax year, not just the latest three months. The deadlines are the 7th of August, November, February and May every year, so once you have learned them they do not move.
You can elect to use calendar quarters instead (periods ending 30 Jun, 30 Sep, 31 Dec, 31 Mar). The deadlines stay exactly the same — only the period-end dates change. Most people leave it on the standard tax-year setting.
The dates that have not changed: paying your tax
This is the point people most often get tangled. Quarterly updates are information only — they never ask for a payment. Your actual payment dates are unchanged by MTD:
| Date | What is due |
|---|---|
| 31 January 2027 | Balancing payment for 2025–26 plus your first payment on account for 2026/27 |
| 31 July 2027 | Second payment on account for 2026/27 |
| 31 January 2028 | Final declaration for 2026/27 plus the balancing payment |
The final declaration replaces your tax return
After the tax year ends, the final declaration pulls your four quarters together, lets you make year-end adjustments, add all your other income (employment, dividends, savings, pensions, gains), claim your allowances and reliefs, and confirm the year is complete. It replaces the old SA100 Self Assessment return and is due on the same familiar date: 31 January 2028 for the 2026/27 tax year.
HMRC has said there are no penalties for missing a quarterly update deadline in the very first year, 2026/27. The final declaration and paying your tax on time are not covered by that concession, and concessions can change — so treat it as breathing room, not a reason to skip your updates. Always confirm the current position on gov.uk.
Your whole 2026/27 on one timeline
- 7 Aug 2026 — Quarter 1 update
- 7 Nov 2026 — Quarter 2 update
- 31 Jan 2027 — balancing payment for 2025–26 + first payment on account
- 7 Feb 2027 — Quarter 3 update
- 7 May 2027 — Quarter 4 update
- 31 Jul 2027 — second payment on account
- 31 Jan 2028 — final declaration for 2026/27 + balancing payment
Sources: HMRC 'Send quarterly updates' and 'Use Making Tax Digital for Income Tax' guidance on gov.uk. General information, not tax advice.
General information, not tax or financial advice. Always confirm your own position with HMRC or a qualified adviser. This article was last checked against published gov.uk guidance on 13 July 2026. Rules and figures can change — always confirm your own position with HMRC or a qualified adviser.