MTD Deadlines and Key Dates
Making Tax Digital has three main types of deadlines: quarterly updates, final declaration, and tax payments. Each has different dates and consequences if missed.
Quarterly update deadlines
You need to send four quarterly updates each tax year. Each update is cumulative, covering your income and expenses from the start of the tax year to the end of that quarter.
Standard quarters
Most landlords use standard tax quarters. These align with the tax year (6 April to 5 April). Each submission is cumulative (year-to-date from 6 April):
| Quarter | Period covered | Deadline |
|---|---|---|
| Q1 | 6 April to 5 July | 7 August |
| Q2 | 6 April to 5 October | 7 November |
| Q3 | 6 April to 5 January | 7 February |
| Q4 | 6 April to 5 April | 7 May |
The deadline is always one month and two days after the quarter ends. Most landlords use these standard quarters.
Tip
Quarterly updates are cumulative—each submission sends your latest year-to-date totals, which makes error correction easier. If you need to correct Q1 figures, just include the correction in your Q2 update — you don't need to resubmit Q1. See the MTD cycle for more detail.
Final declaration deadline
After you've sent all four quarterly updates, you need to complete your final declaration. This is the equivalent of your Self Assessment tax return.
Deadline: 31 January following the end of the tax year.
For example, for the 2026/27 tax year (6 April 2026 to 5 April 2027), your final declaration is due by 31 January 2028.
You can submit your final declaration any time after 6 April once the tax year ends, but you must submit it by 31 January. Filing early doesn't bring your payment date forward — it just locks in an accurate position sooner and avoids the last-minute rush.
Payment deadlines
MTD doesn't change when you pay tax. The payment dates remain the same as traditional Self Assessment.
| Payment type | Due date | What it covers |
|---|---|---|
| Payment on account 1 | 31 January | 50% of last year's tax bill |
| Payment on account 2 | 31 July | 50% of last year's tax bill |
| Balancing payment | 31 January | Any remaining tax owed for the year |
In your first year, you only pay your actual tax bill by 31 January. From the second year onwards, you make two payments on account based on the previous year's bill, then settle up with a balancing payment (or receive a refund) on 31 January.
See Payments on Account Explained for how this works in detail.
What happens if you miss a deadline
Missing quarterly updates
For the first mandated year (2026/27), HMRC is operating a soft landing — you won't receive financial penalties for late quarterly updates. From 2027/28 onwards, late quarterly submissions trigger a points-based penalty system. After four late submissions, you'll receive a £200 penalty.
Missing the final declaration or payments
Missing the 31 January final declaration deadline triggers penalty points immediately — there's no soft landing. Late payments incur penalties and interest.
See Penalties Explained for full details on how the penalty system works and what happens if you file or pay late.
Checking your deadlines in Provestor
Provestor shows your upcoming quarterly deadlines on your dashboard. You'll see:
- Which quarterly updates are due
- When your final declaration is due
- Your submission history
The app will show you when a deadline is approaching, so you don't need to track dates manually.