MTD Deadlines 2026/27: Every Date a UK Sole Trader Needs

Making Tax Digital for Income Tax — quarterly updates, final declarations, and what happens if you miss one.

Who has to file quarterly updates in 2026/27?

If your qualifying income — gross self-employment income plus gross property income, added together — went over £50,000, you were brought into Making Tax Digital for Income Tax from 6 April 2026. The £50,000 threshold uses gross income, not profit: £55,000 of turnover with £30,000 of costs still puts you in scope.

HMRC figures from August 2026: 864,000 people in scope, 570,000+ signed up, 436,000+ filed their first quarterly update. If you never signed up, HMRC has been auto-enrolling people in stages since September 2026, using your 2024-25 return data — check your GOV.UK account or your post.

Quarterly update deadlines 2026/27

Quarterly updates are summaries of your income and expenses by category, sent through HMRC-recognised software. With the standard quarterly periods, your dates are:

The rule: each update is due one month and seven days after the quarter ends. You can use calendar-quarter periods instead if they suit your business better — the deadlines shift accordingly.

What happens if you miss one?

Nothing, this year — almost. There are no penalty points for late quarterly updates in 2026/27. The points regime starts on 6 April 2027: four points in a rolling year means a £200 fixed penalty, with a point removed for each on-time submission afterwards.

That is not a reason to drift. Unfiled quarters pile up, and your final declaration — the replacement for the Self Assessment return — carries real penalties and interest from day one.

Final declaration dates

Coming thresholds

• 6 April 2027: MTD extends to qualifying income over £30,000, and the penalty-points regime switches on.
• 6 April 2028: threshold drops to £20,000.

MTD deadline FAQs

Do I file one update or two?

One per income source. Sole trader and landlord means two quarterly updates each quarter — keep the records separate.

Can a spreadsheet handle my records?

Yes — records need amount, date and category, and a spreadsheet does that. The submission itself must go through HMRC-recognised software, linked to your records by a CSV import or API (not by typing numbers in by hand).

What if my income is just over £50,000?

Qualifying income is gross, and it is tested per year. If 2026-27 comes in under the threshold you can ask to leave, but while you are in scope the quarterly updates apply.