Quarterly deadline calendar
Example timeline from GOV.UK for practices whose clients start MTD for Income Tax in April 2026.
Not tax advice. Coverage dates inside each quarter depend on standard vs calendar update periods. Confirm in the client’s software.
Fig. 2The quarterly cycle
Four updates a year, each due on the 7th
Each update is cumulative from the start of the tax year. Standard update periods shown.
- 7 AugFirst quarterly updateStandard period 6 Apr to 5 Jul
- 7 NovSecond quarterly update6 Apr to 5 Oct, cumulative
- 7 FebThird quarterly update6 Apr to 5 Jan, cumulative
- 7 MayFourth quarterly update6 Apr to 5 Apr, the full tax year
- 31 JanTax return and any tax owedAfter the tax year ends
When digital records start
| Accounting period | Create digital records from |
|---|---|
| Ends 5 April (standard update periods) | 6 April 2026 |
| Ends 31 March (calendar update periods) | 1 April 2026 |
Quarterly updates (2026 to 2027)
| Quarter | Update | Due by |
|---|---|---|
| Q1 | First quarterly update | 7 August 2026 |
| Q2 | Second quarterly update | 7 November 2026 |
| Q3 | Third quarterly update | 7 February 2027 |
| Q4 | Fourth quarterly update | 7 May 2027 |
Tax return / final declaration
Due by 31 January 2028
Prepare and submit the tax return using compatible software; pay tax due by the same deadline.
Later years follow the same pattern: quarterly updates due by 7 August, 7 November, 7 February and 7 May. Confirm exact coverage dates in your software for your accounting period.