TaxYearSheetsLast checked by hand against GOV.UK: 10 October 2026. Sources are linked in each section. HMRC updates its guidance, so always check the source before you act.
2026/27 deadlines
| Update | Standard period | Calendar period | Deadline |
|---|---|---|---|
| 1 | 6 April – 5 July 2026 | 1 April – 30 June 2026 | 7 August 2026 |
| 2 | 6 April – 5 October 2026 | 1 April – 30 September 2026 | 7 November 2026 |
| 3 | 6 April 2026 – 5 January 2027 | 1 April – 31 December 2026 | 7 February 2027 |
| 4 | 6 April 2026 – 5 April 2027 | 1 April 2026 – 31 March 2027 | 7 May 2027 |
Each update is cumulative: it covers the tax year to date, not just the last three months. That means you can correct earlier records without resending earlier updates.
After the year ends, you still submit a tax return. For 2026/27 the online return is due by 31 January 2028.
Sources: GOV.UK – Send quarterly updates · GOV.UK – Self Assessment deadlines.
Standard or calendar periods?
- Standard periods follow the tax year (6 April to 5 April). Use these if your accounting period matches the tax year.
- Calendar periods run from 1 April to 31 March and end on the last day of a month. GOV.UK suggests considering them if your accounting period covers 1 April to 31 March.
- You select calendar periods in your software before your first quarterly update. You can't change the periods for a tax year after you've sent an update.
Source: GOV.UK – Send quarterly updates.
When you can send, and what happens if you're late
- You can send an update any time from the end of the update period up to the deadline – or up to 10 days before the period ends if you don't expect any more transactions.
- You must send an update even if there was no income or expenses in the period.
- 2026/27: HMRC will not apply penalty points for late quarterly updates. Penalty points still apply to late tax returns.
- From 2027/28: each late quarterly update gets a penalty point, and reaching 4 points means a £200 penalty (if you're required to use MTD).
- Volunteers: penalties don't apply to late quarterly updates while you're volunteering, but they do for late tax returns.
Sources: GOV.UK – Send quarterly updates · GOV.UK – Penalties for MTD for Income Tax.
Put the dates in your calendar
The free MTD checker works out when you need to start and lets you download your update deadlines as a calendar file with reminders.
Questions
When is the next MTD quarterly update due?
For 2026/27, update 2 (covering 6 April to 5 October 2026, or 1 April to 30 September 2026 on calendar periods) is due by 7 November 2026. Update 3 is due by 7 February 2027.
Is there a penalty for a late MTD quarterly update in 2026/27?
GOV.UK says HMRC will not apply penalty points for late quarterly updates during the 2026 to 2027 tax year. You still need to send them before you can submit your tax return, and penalty points still apply to late tax returns.
Do I need to send an update if I had no income or expenses?
Yes. GOV.UK says that if you have not received any income or incurred any expenses during the update period, you must still send your quarterly update.