Making Tax Digital deadlines for 2026-27, and what happens if you are late
Every Making Tax Digital date for the 2026-27 tax year in one place: the four quarterly updates, the tax return, payments on account, and the penalty points that start in 2027-28.
The 2026-27 calendar
If Making Tax Digital applies to you this tax year, these are your dates:
| What | Covers | Deadline |
|---|---|---|
| Quarterly update 1 | 6 April to 5 July 2026 | 7 August 2026 |
| Quarterly update 2 | 6 April to 5 October 2026 | 7 November 2026 |
| Quarterly update 3 | 6 April 2026 to 5 January 2027 | 7 February 2027 |
| Quarterly update 4 | 6 April 2026 to 5 April 2027 | 7 May 2027 |
| Tax return and payment | the whole 2026-27 tax year | 31 January 2028 |
| Second payment on account (if you have them) | towards 2027-28 | 31 July 2028 |
Each quarterly update is a running total from 6 April, not just the last three months. If you correct an earlier figure, it simply flows into the next update.
If your accounts run from 1 April to 31 March, you can choose calendar quarters (1 April to 30 June, and so on). The deadlines do not change.
Payments on account
These are not new with MTD, but they catch many people out. If your Self Assessment bill is more than £1,000, HMRC usually asks you to pay half of it in advance towards next year, on 31 January and again on 31 July, unless more than 80% of your tax was already taken through PAYE. In your first year that can mean paying the bill plus half of it again in January.
SoleLog's year summary works this out for you.
Penalties
In 2026-27 HMRC is not giving penalty points for late quarterly updates. You still have to send all four before you can send your tax return, and a late tax return still gets a point.
From 2027-28:
- each deadline you miss adds 1 point;
- at 4 points you pay £200, and another £200 each time you miss a deadline after that;
- points expire 24 months after the missed deadline, as long as you are under the threshold.
Paying late is separate: HMRC charges late-payment penalties and interest, so pay by 31 January even if your return is already in.
If you also send VAT returns, your MTD for Income Tax points are counted separately from your VAT points.
How not to miss a date
- Log as you go, not in a panic the week before. Three minutes a week is enough.
- Set reminders. SoleLog Pro emails you a week and a day before each quarterly deadline, and before 31 January and 31 July, if you switch them on in Settings.
- Practise before your start date. You can prepare a quarter's file in SoleLog before MTD applies to you, so the first real one is routine.
Sources
This article explains HMRC’s published rules in plain words; it is not tax advice. Rules change: check the GOV.UK pages linked above, and ask an accountant if your situation is unusual.