MTD Deadline Approaching: Income Tax Dates and What You Must Submit

The next MTD deadline for Income Tax is 7 November, when eligible sole traders and landlords must submit their second quarterly update. This deadline applies to taxpayers who entered Making Tax Digital for Income Tax from 6 April 2026.

Making Tax Digital introduces four reporting deadlines each year: 7 August, 7 November, 7 February and 7 May. Affected taxpayers must maintain digital records and send quarterly updates through compatible accounting software.

Missing an MTD deadline does not automatically mean you owe a tax payment. Quarterly updates are separate from the annual Income Tax return and existing tax payment obligations.

This guide explains the upcoming Making Tax Digital deadline, who must comply, what information HMRC requires, and what to do if you have missed a quarterly submission.

What Is MTD for Income Tax?

Making Tax Digital for Income Tax changes how affected sole traders and landlords report their self-employment and property income to HMRC. Instead of relying only on an annual Self Assessment process, taxpayers within MTD must keep digital records and use compatible software to send required information to HMRC.

For a full end-to-end overview of how MTD for Income Tax works, our complete guide to MTD for Income Tax 2025-26 covers eligibility, software, quarterly submissions and compliance requirements in detail.

What Are the Main MTD Income Tax Deadlines?

The MTD Income Tax deadlines begin with the date on which you are required to enter the system. Mandatory MTD for Income Tax is being introduced in phases according to qualifying income.

• From 6 April 2026: individuals with qualifying self-employment and property income over £50,000 must use MTD for Income Tax.
• From 6 April 2027: the regime extends to individuals with qualifying income over £30,000.
• From 6 April 2028: the government has announced a further extension to individuals with qualifying income over £20,000.

The relevant deadline for MTD Income Tax therefore depends on your qualifying income. Importantly, the threshold is based on qualifying gross income from self-employment and property rather than taxable profit after expenses.

For a clear breakdown of what MTD requires once you enter the regime, our guide on what MTD for Income Tax requires from April 2026 explains the digital record-keeping, software and reporting obligations.

MTD Income Tax Deadlines for Quarterly Updates

If you are required to use Making Tax Digital for Income Tax, you must submit quarterly updates covering your self-employment or property income.

For standard tax-year reporting, the deadlines are:

MTD quarterly updates are cumulative. For example, the second update contains income and expense information from 6 April to 5 October, not just the transactions between July and October.

Taxpayers using calendar reporting periods have different period-end dates, but the same submission deadlines. If you need help managing recurring submissions alongside your annual return, our MTD Self Assessment support in London can help you organise your reporting process.

Has the Making Tax Digital Deadline Been Extended?

No general extension has been announced for the standard MTD for Income Tax quarterly submission dates. The deadlines remain 7 August, 7 November, 7 February and 7 May.

However, HMRC has introduced transitional arrangements for late-submission penalties.

For the 2026/27 tax year, taxpayers in the first mandatory phase will not receive penalty points for late quarterly updates.

This penalty concession is not a deadline extension. You must still maintain the required digital records and complete your quarterly updates before submitting your annual Income Tax return.

Taxpayers should therefore avoid assuming that a temporary relaxation of penalties removes their reporting obligations.

Can You Request More Time to Submit an MTD Update?

If exceptional circumstances prevent you from meeting a deadline, check the applicable HMRC guidance and contact HMRC or your accountant promptly.

Do not assume that an extension has been granted or that a penalty concession applies to every tax return or payment deadline.

Who Must Meet the MTD Income Tax Deadlines?

The rules apply principally to individuals receiving qualifying income from:

• self-employment as a sole trader; and
• UK or overseas property businesses.

Different income sources can be combined when determining whether you exceed the applicable threshold. This means a landlord or sole trader should not look at each source separately when deciding whether an Income Tax MTD deadline applies. Sole traders and landlords looking for a self assessment accountant Fulham can receive guidance on calculating qualifying income, identifying applicable MTD deadlines and preparing for quarterly Income Tax reporting.

Whether you fall within the rules depends on your qualifying income and the nature of the income you receive. Our guide on MTD qualifying income explains what counts towards the threshold and how qualifying income from different sources is assessed.

What Should You Do If You Have Missed an MTD Deadline?

If you have missed an MTD quarterly update deadline, you should submit the outstanding information as soon as possible.

Take the following steps:

1. Check Your HMRC Account: Confirm which quarterly updates are outstanding.
2. Update Your Digital Records: Record missing income and expenses for each relevant business or property income source.
3. Reconcile Your Transactions: Check bank records, invoices and other supporting information.
4. Use Compatible MTD Software: Submit the overdue quarterly update through your authorised software.
5. Prepare for the Next Deadline: Establish a regular bookkeeping process to prevent further delays.

What If You Have Not Registered for MTD?

If you were required to join Making Tax Digital but have not completed the setup, check your registration status through HMRC online services. HMRC began signing up some eligible taxpayers automatically from September 2026. If you have already been signed up, you still need to confirm your details, arrange compatible software and bring your digital records up to date.

An accountant can help determine whether MTD applies to you and identify which outstanding submissions need attention. For taxpayers moving away from traditional Self Assessment processes, our guide on Making Tax Digital for Self Assessment explains how digital reporting changes the way income and expenses are reported to HMRC. Individuals seeking tax return help Fulham can receive support with overdue MTD quarterly updates, reviewing digital income records and preparing for annual Self Assessment reporting obligations.

Why MTD Income Tax Deadlines Matter

Missing MTD Income Tax deadlines can create compliance problems even where the underlying income and expenses are ultimately reported correctly. The regime places greater emphasis on maintaining records and meeting reporting obligations throughout the year.

This makes it important to know both your mandatory entry date and the reporting timetable that follows. Waiting until a quarterly deadline is close before updating several months of bookkeeping can increase the risk of incomplete records, incorrect categorisation and late submissions.

Our guide on whether you are ready for Making Tax Digital for Income Tax can help you review your current record-keeping, software and reporting processes.

What Are the Penalties for Missing an MTD Deadline?

The consequences of missing a Making Tax Digital deadline depend on whether the outstanding obligation is a quarterly update, an annual tax return or a tax payment.

Late Quarterly Updates

For the 2026/27 tax year, HMRC will not apply penalty points for late quarterly updates submitted by taxpayers in the first mandatory phase.

The government has also announced first-year late-quarterly-update penalty relief for taxpayers joining MTD in April 2027.

Outside the applicable transitional arrangements, quarterly late-submission penalties operate through a points-based system. Reaching the relevant threshold can result in a £200 penalty.

Late Annual Income Tax Returns

The quarterly-update penalty concession does not remove penalties for missing an annual Income Tax return deadline.

The first annual MTD Income Tax return for the 2026/27 tax year must be submitted by 31 January 2028. Businesses seeking year end accounts Farringdon support can review their annual financial records, reconcile quarterly MTD submissions and prepare the information needed for accurate year-end tax reporting.

Late Income Tax Payments

Tax payments remain separate from MTD quarterly reporting. Late payment penalties and interest may apply when tax is not paid by the relevant deadline.

The key point: Not receiving a penalty for a late quarterly update does not mean the MTD submission deadline has been cancelled.

HMRC’s official guidance on Making Tax Digital for Income Tax, including eligibility and the reporting requirements, is available on GOV.UK.

Taxpayers who believe they may qualify for an exemption should not simply ignore their MTD obligations. Our guide on MTD taxpayer exemptions explains the qualifying criteria and formal application process.

MTD Deadline Checklist: Are You Ready to Submit?

Before the next MTD deadline, check that you have:

• Confirmed your MTD for Income Tax registration status
• Checked that your software supports MTD for Income Tax
• Recorded all relevant business and rental income
• Entered allowable business and property expenses
• Reconciled your digital records
• Checked the correct reporting period
• Reviewed the figures before submission
• Submitted the quarterly update through compatible software
• Noted the next quarterly and annual tax return deadlines

Keeping digital records updated throughout the year can reduce last-minute corrections and help you meet your reporting responsibilities. Landlords and sole traders preparing for recurring quarterly submissions may benefit from professional MTD Self Assessment services in Wimbledon to keep digital records organised, manage quarterly updates and prepare for annual Income Tax reporting. 

Taxpayers seeking digital tax services Wimbledon support can benefit from organised digital bookkeeping, compatible software and professional assistance with quarterly MTD reporting deadlines. If your bookkeeping is incomplete or you are unsure which MTD deadline applies, our Making Tax Digital support in London can help you review your records, software and reporting requirements.

Case Study: Getting a Landlord Ready for the First MTD Quarterly Deadline

Michael approached our Farringdon office after entering Making Tax Digital for Income Tax from 6 April 2026. His combined gross income from several rental properties and a small sole-trader business exceeded £50,000, placing him within the first mandatory phase.

Although Michael understood that MTD applied to him, he had continued maintaining parts of his records through spreadsheets, bank statements and receipts that were only reconciled periodically. As the first quarterly reporting period progressed, he became concerned that his records would not be sufficiently organised for the 7 August MTD deadline.

Cigma Accounting reviewed his property and self-employment records and helped establish which income and expenses needed to be maintained digitally. We then worked with Michael to improve his bookkeeping process and ensure his compatible accounting software contained sufficiently up-to-date information for the required quarterly reporting.

Rather than treating the first submission as a one-off exercise, we established a recurring process around the MTD Income Tax deadlines of 7 August, 7 November, 7 February and 7 May. This reduced the need to reconstruct several months of transactions immediately before each deadline.

Our wider support covered MTD bookkeeping, Self Assessment, rental property accounting and personal tax, helping ensure that Michael’s digital reporting formed part of his overall tax compliance rather than operating as a separate administrative exercise.

Michael was left with more reliable digital records, a clear quarterly timetable and a bookkeeping process capable of supporting his ongoing MTD responsibilities throughout the tax year.