MTD deadline calendar
Under Making Tax Digital for Income Tax you send four quarterly updates a year and submit your tax return by 31 January. The deadline pattern never changes — only the years move with your wave.
2 · Your deadline calendar
Pick the tax year you start MTD. Quarterly updates use the standard periods and are cumulative — each one covers your totals from 6 April to the end of that period. Deadlines are always 7 August, 7 November, 7 February and 7 May.
| What is due | Period covered | Deadline |
|---|---|---|
| Quarterly update 1 | 6 April 2026 to 5 July 2026 (year to date) | 7 August 2026 |
| Quarterly update 2 | 6 April 2026 to 5 October 2026 (year to date) | 7 November 2026 |
| Quarterly update 3 | 6 April 2026 to 5 January 2027 (year to date) | 7 February 2027 |
| Quarterly update 4 | 6 April 2026 to 5 April 2027 (full year) | 7 May 2027 |
| Tax return & payment | Tax return for 2026/27 — submit and pay | 31 January 2028 |
Wave 1 — April 2026: HMRC tests qualifying income over £50,000 on your 2024/25 tax return. If you use calendar update periods (1 April to 31 March) instead, the periods end on the last day of the month but the deadlines stay exactly the same.
All three waves side by side
Wave 1 — April 2026 — qualifying income over £50,000 (2024/25 return)
- 6 April 2026 to 5 July 2026 (year to date)7 August 2026
- 6 April 2026 to 5 October 2026 (year to date)7 November 2026
- 6 April 2026 to 5 January 2027 (year to date)7 February 2027
- 6 April 2026 to 5 April 2027 (full year)7 May 2027
- Tax return & payment31 January 2028
Wave 2 — April 2027 — qualifying income over £30,000 (2025/26 return)
- 6 April 2027 to 5 July 2027 (year to date)7 August 2027
- 6 April 2027 to 5 October 2027 (year to date)7 November 2027
- 6 April 2027 to 5 January 2028 (year to date)7 February 2028
- 6 April 2027 to 5 April 2028 (full year)7 May 2028
- Tax return & payment31 January 2029
Wave 3 — April 2028 — qualifying income over £20,000 (2026/27 return)
- 6 April 2028 to 5 July 2028 (year to date)7 August 2028
- 6 April 2028 to 5 October 2028 (year to date)7 November 2028
- 6 April 2028 to 5 January 2029 (year to date)7 February 2029
- 6 April 2028 to 5 April 2029 (full year)7 May 2029
- Tax return & payment31 January 2030
Not sure which wave you are in? Run the Making Tax Digital checker first, then check what a missed deadline would cost in the penalty estimator.