If you’re a sole trader or landlord filing under Making Tax Digital for Income Tax, you’ll hit four MTD quarterly deadlines a year instead of one annual Self Assessment date. This page lists every MTD quarterly deadline in one place — bookmark it and check back each quarter, rather than searching for the date fresh each time.
The MTD quarterly deadline schedule
| Update | Period covered | Filing deadline |
|---|---|---|
| Quarter 1 | 6 April – 5 July | 7 August |
| Quarter 2 | 6 July – 5 October | 7 November |
| Quarter 3 | 6 October – 5 January | 7 February |
| Quarter 4 | 6 January – 5 April | 7 May |
These four dates repeat every tax year. A Final Declaration follows the fourth quarterly update, due the following 31 January — it replaces the old Self Assessment return and confirms your full tax position for the year.
Where things currently stand
HMRC made MTD for Income Tax mandatory for the first wave of sole traders and landlords from 6 April 2026, covering anyone with gross income over £50,000. The threshold drops to £30,000 from April 2027 and is expected to fall further after that, so more people join each year even if this year’s dates don’t apply to you yet.
HMRC has confirmed a one-off penalty-point waiver for the first cohort’s four quarterly updates in the 2026/27 tax year. It’s a grace period for people finding their feet with the new process, not a standing rule for future years.
What each MTD quarterly deadline actually covers
Each update is a summary of your income and expenses for that quarter, submitted through MTD-compatible software — not a full tax return. It’s cumulative for the year to date, and it’s built from digital records rather than a single end-of-year push. Read our guide on what MTD for Income Tax means for sole traders for the full picture of how the system works.
Missed an MTD quarterly deadline?
File as soon as you can rather than waiting for the next one. A late update beats an unfiled one, and gaps tend to compound into the following quarter. See our post on what happened after the first deadline passed for a fuller walkthrough of what to do if you’ve fallen behind.
Want your quarterly updates handled for you?
Good bookkeeping throughout the quarter is what makes each MTD quarterly deadline painless rather than a scramble. If you’re a sole trader or landlord in Wallyford, Musselburgh, East Lothian, Edinburgh or anywhere across Scotland, you can hand your MTD filing over rather than chase it yourself each quarter — get in touch for a free, no-obligation chat.
This article provides general guidance only. For official detail see HMRC’s MTD for Income Tax guidance, or speak to a qualified bookkeeper.
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