MTD deadlines &
key dates

Every date that matters — from rollout phases to quarterly submission windows and final declaration deadlines.

Rollout phases

MTD for Income Tax is being introduced in three phases based on your qualifying income threshold.

NextPhase 1

6 April 2026

Income over £50,000

If your combined gross income from self-employment and/or property exceeds £50,000, MTD for Income Tax becomes mandatory from this date. Your first quarterly update will be due by 7 August 2026.

Phase 2

6 April 2027

Income over £30,000

The threshold drops to £30,000. If your qualifying income exceeds this amount, you must begin keeping digital records and submitting quarterly updates from this date.

Phase 3

6 April 2028

Income over £20,000

The threshold drops again to £20,000, bringing a much larger group of taxpayers into MTD. HMRC may consult on extending to lower incomes beyond this point.

Quarterly submission deadlines

Each tax year has four quarterly updates. Each must be submitted within one month of the quarter end.

6 April – 5 July

Due: 7 August

6 July – 5 October

Due: 7 November

6 October – 5 January

Due: 7 February

6 January – 5 April

Due: 7 May

Deadlines shown are one calendar month after the end of each quarter. If the deadline falls on a weekend or bank holiday, the next working day applies.

Other important dates

31 January (following tax year end)

Final declaration deadline

You must submit your final declaration — confirming all income and claiming reliefs — by 31 January after the end of the tax year. This replaces the Self Assessment return.

Ongoing

Digital record keeping

From your start date, you must maintain digital records in MTD-compatible software. Records must be kept for at least 5 years after the 31 January submission deadline.

First year

Penalty soft-landing period

HMRC has confirmed a soft-landing period for the first year of MTD. Late submission penalties will be applied more leniently, but late payment penalties still apply as normal.

What should you do now?

Check if you're affected using our quick checker

Start keeping digital records in MTD-compatible software

Submit your first quarterly update by 7 August 2026 (Phase 1)

Check if you're affected Back to MTD Guide

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Automated reminders, quarterly submission tracking, and a live tax position dashboard — so you always know where you stand.

MTD deadlines &key dates