Making Tax Digital quarterly update deadlines

Deadlines and rules on this page were checked against GOV.UK on 10th October 2026. MTD Magpie provides general information and comparison tools. It does not provide tax, accounting or financial advice.

Quarterly update deadlines for the 2026 to 2027 tax year

There are four quarterly update deadlines in each tax year. You will use either standard update periods or calendar update periods. If you want to use calendar periods, you must select them in your software for each income source before sending your first quarterly update. The periods are different, but the deadlines are the same. Once you have sent an update, you cannot change the type of update period for that tax year.

Source: HMRC, send quarterly updates, checked 10th October 2026. The same pattern of dates applies in later tax years, one year on.

When can I send an update?

You can send an update from the end of the update period up to the deadline. If you do not expect any further transactions, you can send it up to 10 days before the period ends.

You can choose to send updates more often. HMRC says most compatible software lets you send an update on any day. Each update must still cover the cumulative period from the start of the tax year to the date covered by that update.

What does a quarterly update include?

A quarterly update is a summary, not a tax return. It contains totals for each income and expense category used for your self-employment or property income. Making Tax Digital uses the same income and expense categories as Self Assessment.

The totals run from the start of the tax year to the end of the update period, not just the latest three months. HMRC does not receive the details of individual records such as receipts or invoices. You must still send an update if you had no income or expenses during the latest update period. Your compatible software calculates the totals for you to check and tells you when and how to send them.

If you jointly let property

For jointly let properties, you can choose to include either property income and expenses, or property income only. If you do not include the expenses for jointly let properties in your quarterly updates, you must report them after the end of the tax year by resending your fourth quarterly update before submitting your tax return. If you also solely own other properties, you must include both the income and expenses for those properties in your quarterly updates.

What if I am late?

For the 2026 to 2027 tax year, HMRC will not apply penalty points for late quarterly updates. Penalty points can still apply to a late tax return.

After the 2026 to 2027 tax year, a quarterly update sent after its deadline normally results in one late-submission penalty point. If you reach four points, HMRC can charge a £200 penalty. Penalty points can also apply to late tax returns.

If you joined Making Tax Digital voluntarily, penalties do not apply to late quarterly updates while you are volunteering. Penalty points can still apply to late tax returns. HMRC says the threshold for volunteers is two points, after which a £200 penalty can apply.

Source: HMRC, send quarterly updates, checked 10th October 2026. Penalty rules can change, so check the current GOV.UK guidance before relying on them.

After the fourth update

Your fourth quarterly update is the final quarterly update for the tax year. You may need to resend it if you correct your digital records, add expenses for jointly let property that were left out of earlier updates, or record Rent-a-Room income after deciding to claim Rent-a-Room relief.

If a resend is needed, HMRC says you should resend the fourth quarterly update before making any tax adjustments. After sending the final quarterly update, check whether you need to make adjustments to your self-employment or property income. Follow HMRC's guidance and your compatible software's instructions when completing your tax return.

What you need to do now

If you are required to use Making Tax Digital for Income Tax, you need compatible software to keep digital records and send quarterly updates. Check that the product supports your income sources and the functions you need. MTD Magpie's free finder compares the routes we have checked, including free options and software that works with a spreadsheet.

Find my route

Not sure whether the rules apply to you? Read Do I need Making Tax Digital for Income Tax? If HMRC has already written to you, read HMRC has signed me up for Making Tax Digital. What now? To sign up yourself, read How to sign up for Making Tax Digital for Income Tax.

Sources and checking

Quarterly update information was checked against HMRC's "Send quarterly updates" guidance on 10th October 2026. The GOV.UK page shows an updated date of 7th September 2026.