MTD deadlines and quarterly dates
When you start, and when each update is due.
When you start
| Qualifying income over | In tax year | Use MTD from |
|---|---|---|
| £50,000 | 2024 to 2025 | 6 April 2026 |
| £30,000 | 2025 to 2026 | 6 April 2027 |
| £20,000 | 2026 to 2027 | 6 April 2028 |
Source: HMRC, Find out if and when you need to use Making Tax Digital for Income Tax.
Quarterly update deadlines
| Standard update period | Deadline |
|---|---|
| 6 April to 5 July | 7 August |
| 6 April to 5 October | 7 November |
| 6 April to 5 January | 7 February |
| 6 April to 5 April | 7 May (the following tax year) |
If your accounting period runs 1 April to 31 March, HMRC suggests you consider calendar update periods, which end on the last day of the month. The deadline to send each update is the same either way. You select calendar periods in your software before your first update. HMRC: send quarterly updates.
Quarterly updates are summaries of your income and expenses. They are not tax returns. HMRC.
Your tax return
You add any other income and submit your tax return through your software by 31 January the following year. HMRC: submit your tax return.
Frequently asked
When is the first MTD quarterly update due?
For the period 6 April to 5 July, the deadline is 7 August. HMRC.
Is a quarterly update a tax return?
No. HMRC describes quarterly updates as summaries of your self-employment and property income and expenses, not tax returns. HMRC.
Can I use calendar quarters?
Yes. If your accounting period covers 1 April to 31 March you can choose calendar update periods in your software; deadlines stay the same. HMRC.