Next deadline: 7 November 2026 (Saturday). Second update of 2026 to 2027, covering 6 April to 5 October 2026, or 1 April to 30 September 2026 for calendar periods.
2026 to 2027 tax year (the £50,000 cohort and volunteers)
| Update | Standard period | Calendar period | Deadline | Day |
|---|---|---|---|---|
| Q1 | 6 Apr 2026 – 5 Jul 2026 | 1 Apr 2026 – 30 Jun 2026 | 7 August 2026 | Friday |
| Q2 | 6 Apr 2026 – 5 Oct 2026 | 1 Apr 2026 – 30 Sep 2026 | 7 November 2026 | Saturday |
| Q3 | 6 Apr 2026 – 5 Jan 2027 | 1 Apr 2026 – 31 Dec 2026 | 7 February 2027 | Sunday |
| Q4 | 6 Apr 2026 – 5 Apr 2027 | 1 Apr 2026 – 31 Mar 2027 | 7 May 2027 | Friday |
| Return | Tax return for 2026 to 2027, and any tax owed | 31 January 2028 | Monday | |
2027 to 2028 tax year (adds the £30,000 cohort)
| Update | Standard period | Calendar period | Deadline | Day |
|---|---|---|---|---|
| Q1 | 6 Apr 2027 – 5 Jul 2027 | 1 Apr 2027 – 30 Jun 2027 | 7 August 2027 | Saturday |
| Q2 | 6 Apr 2027 – 5 Oct 2027 | 1 Apr 2027 – 30 Sep 2027 | 7 November 2027 | Sunday |
| Q3 | 6 Apr 2027 – 5 Jan 2028 | 1 Apr 2027 – 31 Dec 2027 | 7 February 2028 | Monday |
| Q4 | 6 Apr 2027 – 5 Apr 2028 | 1 Apr 2027 – 31 Mar 2028 | 7 May 2028 | Sunday |
| Return | Tax return for 2027 to 2028, and any tax owed | 31 January 2029 | Wednesday | |
Each update is cumulative: it covers from the start of the tax year to the end of that period, so a correction made after one update flows into the next.
When you can send
- Any time after the period ends, up to and including the deadline.
- Up to 10 days before the period ends, if no further transactions are expected (GOV.UK’s example is someone going on holiday).
- More often, if the software allows: most compatible software lets you send on any day.
- A nil update is still required if there was no income or expenses.
- Calendar periods must be chosen in software before the first update, and cannot be changed for that year once an update is sent.
Penalties for late updates
| Situation | Late quarterly update | Late tax return |
|---|---|---|
| Mandated, 2026 to 2027 | No penalty points | Penalty points apply |
| Mandated, from 2027 to 2028 | 1 point per late update; 4 points = £200 penalty | Penalty points apply |
| Volunteer | No penalties | Points apply; 2 points = £200 penalty |
Even in the soft-landing year, all four updates must be sent before the tax return can be submitted from software.
The checklist gets clients signed up. QuarterClose gets their records in, every quarter.
QuarterClose chases each sole trader and landlord client against their own quarter, with reminders 14 days and 3 days before the 7th. Clients reply with a photo, PDF or voice note and never get a login. You approve every line, then file in the MTD software you already use.
Sources (GOV.UK, checked 27 Oct 2026)
Common questions
What are the MTD quarterly update deadlines?
7 August, 7 November, 7 February and 7 May. They are the same for standard (6 April start) and calendar (1 April start) update periods.
When is the second MTD quarterly update due in 2026?
7 November 2026, covering 6 April to 5 October 2026 (or 1 April to 30 September 2026 for calendar periods).
Are there penalties for late MTD quarterly updates in 2026–27?
HMRC will not apply penalty points for late quarterly updates in the 2026 to 2027 tax year. From 2027 to 2028, each late update earns a point and 4 points means a £200 penalty.
Can I send an MTD quarterly update early?
Yes, up to 10 days before the end of the update period if you do not expect to record any further transactions.