Making Tax Digital deadlines and dates
Under Making Tax Digital for Income Tax you file four quarterly updates, each due by the 7th of the month following the quarter end, 7 August, 7 November, 7 February and 7 May. Your final declaration is due by 31 January, the same date as the old Self Assessment deadline.
The standard quarterly calendar
Quarters run from the start of the tax year. Each update is due one month and seven days after the quarter ends.
| Quarter | Period covered | Deadline |
|---|---|---|
| Q1 | 6 April, 5 July | 7 August |
| Q2 | 6 July, 5 October | 7 November |
| Q3 | 6 October, 5 January | 7 February |
| Q4 | 6 January, 5 April | 7 May |
Calendar quarters instead
You can elect to use calendar quarters, ending 30 June, 30 September, 31 December and 31 March, which is far easier if your bookkeeping already runs to month ends. The deadlines shift to 7 August, 7 November, 7 February and 7 May respectively, so they land in the same months.
The election has to be made before your first update of the tax year, and it then applies for the whole year.
The final declaration
After the fourth quarterly update you submit a final declaration by 31 January following the end of the tax year. This is where accounting adjustments, capital allowances, reliefs and all your other income, employment, dividends, interest, pensions, capital gains, get added.
The quarterly updates are rough running totals. The final declaration is the one that actually calculates your tax.
Payment dates are unchanged
MTD changes how you report, not when you pay. Balancing payments remain due by 31 January, and payments on account by 31 January and 31 July.
A common misunderstanding: quarterly reporting does not mean quarterly tax bills. Your payment dates stay exactly as they are now.
This guide is general information, current at 9 November 2026. Tax rules change and depend on your circumstances. Please take advice before acting on it.