MTD deadlines to April 2028
Quarterly updates are due on 7 August, 7 November, 7 February and 7 May. The tax return is due on 31 January after the tax year. Chase dates are our suggestion, three weeks before each deadline.
Download the calendar (.ics). It works with Outlook, Google Calendar and Apple Calendar, and includes the chase dates.
Penalty rules by cohort
| Cohort | 2026/27 | 2027/28 |
|---|---|---|
| April 2026 (qualifying income over £50,000) | No penalty points for late quarterly updates | Full points from 6 April 2027. 4 points means a £200 penalty, then £200 for each further miss. |
| April 2027 (qualifying income over £30,000) | Not in MTD yet | No penalty points for late quarterly updates |
| April 2028 (qualifying income over £20,000) | Not in MTD yet | Not in MTD yet |
From 6 April 2027 a practice can have clients under both rules at once.
Calendar
| Date | What | Tax year | Penalty rule | Chase by |
|---|---|---|---|---|
| 6 April 2026 | MTD starts: April 2026 (qualifying income over £50,000 in 2024/25) | 2026/27 | No penalties for missing a quarterly update deadline in 2026/27. You still need to send them before the tax return. Source | |
| 7 August 2026 | Quarterly update due (2026/27) | 2026/27 | No penalties for missing a quarterly update deadline in 2026/27. You still need to send them before the tax return. Source | 17 July 2026 |
| 7 November 2026 | Quarterly update due (2026/27) | 2026/27 | No penalties for missing a quarterly update deadline in 2026/27. You still need to send them before the tax return. Source | 17 October 2026 |
| 7 February 2027 | Quarterly update due (2026/27) | 2026/27 | No penalties for missing a quarterly update deadline in 2026/27. You still need to send them before the tax return. Source | 17 January 2027 |
| 6 April 2027 | MTD starts: April 2027 (qualifying income over £30,000 in 2025/26) | 2027/28 | A penalty point for each late quarterly update. 4 points means a £200 penalty, then £200 for each further missed deadline. Source | |
| 6 April 2027 | Penalty rule changes (2027/28) | 2027/28 | Penalty points start for late quarterly updates from 2027/28. 4 points means a £200 penalty, then £200 for each further missed deadline. Source | |
| 7 May 2027 | Quarterly update due (2026/27) | 2026/27 | No penalties for missing a quarterly update deadline in 2026/27. You still need to send them before the tax return. Source | 16 April 2027 |
| 7 August 2027 | Quarterly update due (2027/28) | 2027/28 | A penalty point for each late quarterly update. 4 points means a £200 penalty, then £200 for each further missed deadline. Source | 17 July 2027 |
| 7 November 2027 | Quarterly update due (2027/28) | 2027/28 | A penalty point for each late quarterly update. 4 points means a £200 penalty, then £200 for each further missed deadline. Source | 17 October 2027 |
| 31 January 2028 | Tax return due: April 2026 (qualifying income over £50,000 in 2024/25) | 2026/27 | Tax return and any tax owed are due by 31 January after the tax year ends. A missed tax return deadline gets a penalty point. Source | 10 January 2028 |
| 7 February 2028 | Quarterly update due (2027/28) | 2027/28 | A penalty point for each late quarterly update. 4 points means a £200 penalty, then £200 for each further missed deadline. Source | 17 January 2028 |
| 6 April 2028 | MTD starts: April 2028 (qualifying income over £20,000 in 2026/27) | 2028/29 | A penalty point for each late quarterly update. 4 points means a £200 penalty, then £200 for each further missed deadline. Source |