Deadlines for MTD quarterly reporting 2026 to 2028

As Making Tax Digital (MTD) for Income Tax is extended to a lower threshold of £30,000 on 6 April 2027, and year one quarterly filing for tax year 2026-27 is well underway for the £50,000 cohort, there are a number of important filing dates throughout the year. 

Sole traders, landlords and self employed under mandatory MTD must use MTD-compatible commercial or bridging software to keep digital records and send HMRC quarterly updates of qualifying income, currently £50,000 threshold, but dropping to £30,000 from 6 April 2027, then down to £20,000 in 2028. The quarterly updates are in addition to the usual self assessment tax return due by 31 January. 

It is important to note that any taxpayers who have not registered voluntarily, or through their accountant or tax adviser, and are eligible for the first £50,000 wave, are currently being automatically signed up by HMRC as of September 2026 onwards as the tax authority tries to ensure the third of still non-registered taxpayers report under mandatory MTD. 

MTD will affect around two million taxpayers, HMRC estimates, with phase one netting over 860,000 taxpayers. 

Filing deadlines 2026-2028

Here are the critical filing dates to put in the diary, especially important as HMRC penalties will kick in from April 2027 for late filing and non compliance based on a new traffic light system with fines from £200.

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