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MTD quarterly update deadlines 2026/27

Last checked 15 Oct 2026 against the GOV.UK pages linked below. Items marked date-sensitive can change; follow the source links before relying on them.

The four Making Tax Digital for Income Tax deadlines for the 2026/27 tax year, what each update covers, and what happens if you're late, taken from HMRC's own guidance.

The four 2026/27 quarterly updates date-sensitive

Each update is cumulative: it covers from the start of the tax year to the end of the period, not just the last three months. Standard update periods (tax year 6 April to 5 April):

Then the tax return for 2026/27, filed through MTD-compatible software, is due by 31 January 2028, which is also when any balance of tax is due. Source: GOV.UK: Send quarterly updates.

Our landlord MTD spreadsheet (£14) works out all four cumulative totals in HMRC categories, with days left to each deadline.

Calendar update periods

If your accounts run 1 April to 31 March you can choose calendar periods instead: 1 Apr–30 Jun, 1 Apr–30 Sep, 1 Apr–31 Dec, 1 Apr–31 Mar. The deadlines are the same (7 Aug, 7 Nov, 7 Feb, 7 May). You must choose this in your software before your first update, and you can't change it for the year once an update has been sent.

Why "cumulative" matters

Say you collect £4,000 rent a quarter. Update 1 reports £4,000. Update 2 reports £8,000, not £4,000. A spreadsheet that totals each quarter on its own will under-report from the second update onwards. The upside: if you spot a mistake in July's figures in October, you just fix the record and it flows into the next update. No resending earlier updates.

When you can send

• Any time from the end of the period up to the deadline.
• Up to 10 days before the period ends, if you don't expect more transactions.
• More often if you like (e.g. monthly), as long as the full period is covered.
• A nil update is still required if nothing happened in the period.

Late updates and penalties date-sensitive

For 2026/27 only, HMRC says it won't apply penalty points for late quarterly updates. You still have to send all four before you can file your return, and points do apply to a late tax return. From 2027/28, each late update earns a point and 4 points mean a £200 penalty. Volunteers don't get points for late updates, but a late return still counts (2 points = £200).

So the first year is a grace year for quarterly updates, not for the return. It's the right time to get a workflow that just works.

After update 4

Resend the fourth update if you need to correct records, add joint-property expenses you left out, or record Rent-a-Room income you decide to claim. Do this before making year-end tax adjustments and filing. Source: GOV.UK: Send quarterly updates.

What's next if you join in 2027

Landlords over £30,000 qualifying income in 2025/26 start on 6 April 2027. Their first deadline will be 7 August 2027 and the same pattern repeats. Check with GOV.UK: Find out if and when you need to use MTD for Income Tax. Records requirements are in our MTD records guide.

Sources

• GOV.UK: Send quarterly updates
• GOV.UK: Create digital records
• GOV.UK: Find out if and when you need to use MTD for Income Tax
• GOV.UK: Find software for MTD for Income Tax

Related

• UK Landlord MTD Record Keeper 2026/27: Excel & Google Sheets, cumulative quarterly figures, SA105 helper (£14)
• Making Tax Digital for landlords 2026: what records you need
• MTD quarterly update deadlines 2026/27

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