The dates
| Update | Covers | Deadline |
|---|---|---|
| Q1 | 6 April to 5 July 2026 | 7 August 2026 |
| Q2 | 6 April to 5 October 2026 | 7 November 2026 |
| Q3 | 6 April 2026 to 5 January 2027 | 7 February 2027 |
| Q4 | 6 April 2026 to 5 April 2027 | 7 May 2027 |
Each update covers the year so far. It is a running total, like a car's odometer. A mistake in one quarter is simply put right in the next.
The dates that have not changed
- Tax return: 31 January, now sent through your software.
- Payments: 31 January and 31 July, as before.
HMRC's own words: Making Tax Digital "will not change the way you pay tax or the dates that payments are due".
Who this applies to
You are in from 6 April 2026 if your self-employment takings plus your rents were over £50,000 on your 2024/25 return. Takings means before costs, not profit. The line drops to £30,000 in April 2027 and £20,000 in April 2028. All three are law.
Good news for this year
HMRC: "There are no penalties for missing a quarterly update deadline for the 2026 to 2027 tax year." The tax-return deadline still counts.
Sources
- gov.uk: Use Making Tax Digital for Income Tax: send quarterly updates
- gov.uk: Penalties for Making Tax Digital for Income Tax
- gov.uk: Check if you're eligible for Making Tax Digital for Income Tax
We make no claims about your situation. This is not tax advice. Confirm on gov.uk and with your own accountant.
The free 2026–27 Small Business Law Calendar has every date, with its legal status.