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Status at 28 October 2026: the dates are in the regulations
The update periods and deadlines are set by regulations 12 and 13 of the Income Tax (Digital Obligations) Regulations 2026 (S.I. 2026/336), which are made law. They apply from the tax year you start. They are the same every year, so they also apply to people already in since 6 April 2026.
The short version
- Four updates a year, deadlines 7 August, 7 November, 7 February and 7 May. The last is in the following tax year.
- Each update covers the tax year so far, not just the latest three months.
- You can send any time after the period ends up to and including the deadline.
- Standard periods end on 5 July, 5 October, 5 January and 5 April. Calendar periods end on 30 June, 30 September, 31 December and 31 March. The deadlines are the same for both.
- You must send one even if you had no income or costs.
This guide is general information, not tax advice. It assumes you are a sole trader with one business. If you have more than one business you send a separate set of updates for each.
The dates for 2027 to 2028
| Update | Standard period | Calendar period | Deadline | Weekday |
|---|---|---|---|---|
| 1 | 6 April to 5 July 2027 | 1 April to 30 June 2027 | 7 August 2027 | Saturday |
| 2 | 6 April to 5 October 2027 | 1 April to 30 September 2027 | 7 November 2027 | Sunday |
| 3 | 6 April to 5 January 2028 | 1 April to 31 December 2027 | 7 February 2028 | Monday |
| 4 | 6 April 2027 to 5 April 2028 | 1 April 2027 to 31 March 2028 | 7 May 2028 | Sunday |
Two of the four deadlines in 2027 to 2028 fall on a Sunday and one on a Saturday. The GOV.UK pages do not say a weekend deadline moves, so treat the last working day before it as your date: Friday 6 August 2027, Friday 5 November 2027 and Friday 5 May 2028.
The dates for 2028 to 2029
These are the standard periods. Calendar periods carry on in later years once chosen, and if you switch from standard to calendar periods in 2028 to 2029 your first calendar period starts on 6 April 2028.
| Update | Standard period | Deadline | Weekday |
|---|---|---|---|
| 1 | 6 April to 5 July 2028 | 7 August 2028 | Monday |
| 2 | 6 April to 5 October 2028 | 7 November 2028 | Tuesday |
| 3 | 6 April to 5 January 2029 | 7 February 2029 | Wednesday |
| 4 | 6 April 2028 to 5 April 2029 | 7 May 2029 | Monday |
Standard or calendar periods?
Your software starts on standard periods, which follow the tax year (6 April to 5 April). If your accounts run from 1 April to 31 March, GOV.UK says you should use calendar periods, which makes record keeping simpler. You must choose calendar periods in your software before you send your first quarterly update, and you cannot change them for the rest of that tax year once you have sent one. For a first year starting in 2027 to 2028 with calendar periods, your first period begins on 1 April 2027.
What goes in an update
- Totals for each category of income and expense, from your digital records, for each business.
- The tax year so far, from the start of the tax year to the end of the period. With calendar periods the regulations start the first period on 1 April (GOV.UK’s own example says 6 April), so rely on what your software shows.
- No individual receipts or invoices.
- No accounting or tax adjustments are needed first.
You can send an update up to 10 days before the period ends if you expect no more transactions in it, or more often than quarterly if you like, as long as each update covers the full period.
If you find a mistake, correct your records and the next update picks it up. If the mistake is found after the fourth update, resend the fourth update before you make tax adjustments.
If you miss a date
For 2026 to 2027, GOV.UK says there are no penalty points for late updates. After that, each missed deadline earns a point, and four points bring a £200 penalty. Budget 2026 (28 October 2026) announced that people required to join MTD in April 2027 will not get penalty points for late quarterly updates in 2027 to 2028. GOV.UK’s penalties guidance and the law had not been updated when we checked on 7 November 2026, so this is announced, not law, and late returns and late payments still carry penalties. Late updates also have to be sent before you can submit your tax return in your software. Read our sole trader guide for the full penalties.
Frequently asked questions
When is the first update if I start on 6 April 2027?
By 7 August 2027, for the period 6 April to 5 July 2027 (or 1 April to 30 June 2027 with calendar periods).
What if I have nothing to report?
You must still send the update to tell HMRC.
Can I send my first update early?
Only up to 10 days before the period ends, and only if you expect no more transactions in it. Otherwise from the day after the period ends.
Do the tax return and payment dates change?
No. MTD does not change when you pay tax. The return is due by 31 January after the tax year ends and for 2027 to 2028 is sent through your software.
Sources
Last checked 7 November 2026.
- The Income Tax (Digital Obligations) Regulations 2026 (S.I. 2026/336), regulations 9 to 14, legislation.gov.uk
- Use Making Tax Digital for Income Tax: send quarterly updates, GOV.UK
- Penalties for Making Tax Digital for Income Tax, GOV.UK
- Quarterly update direction, GOV.UK
- Budget 2026, paragraph 6.152, HM Treasury, 28 October 2026
- Budget 2026: Overview of tax legislation and rates, paragraph 2.36, HM Treasury and HMRC
Changes to this guide
- 7 November 2026: Corrected the penalties paragraph. It said GOV.UK describes no easement for 2027 to 2028; Budget 2026 has since announced one for people required to join in April 2027. This is announced, not law.
- 28 October 2026: Published as a draft for review.
This guide is general information written from the official sources listed above and checked on 7 November 2026. It is not legal, tax or financial advice, and Plainfiles is not endorsed by any government body. Rules change, so check the linked official pages for your own situation. Written and designed by Plainfiles with the help of artificial intelligence (AI) tools, then checked against the official legislation and guidance listed in the sources. How we write and check our guides.