Making Tax Digital deadlines for 2026/27.

The short answer

Yes, there are deadlines. But there is no single date that applies to everyone. It depends on which tax you are dealing with and how much income you have.

• VAT: HMRC says all VAT-registered businesses should now be signed up for Making Tax Digital for VAT. There is no future start date to wait for.
• Income Tax: sole traders and landlords join in stages, based on their income. The first group started on 6 April 2026.

The rest of this guide covers each one in turn, then lists the 2026/27 dates in one place.

Making Tax Digital for Income Tax: who starts when

Making Tax Digital for Income Tax applies to people registered for Self Assessment who have income from self-employment, property, or both. Whether you are in, and from when, depends on your "qualifying income" on an earlier tax return.

• Over £50,000 on your 2024/25 return: you should have started from 6 April 2026.
• Over £30,000 on your 2025/26 return: you will need to start from 6 April 2027.
• Over £20,000 on your 2026/27 return: you will need to start from 6 April 2028.

HMRC checks your Self Assessment return each year and writes to you if your income is over the threshold. But GOV.UK is clear that if no letter arrives, it is still your job to check whether and when you need to join.

What counts as qualifying income

Qualifying income is your total income from self-employment and property before expenses. In other words, it is turnover, not profit. A sole trader with £60,000 of sales and £40,000 of costs is judged on the £60,000.

If you have both a trade and rental property, the two are added together. For jointly owned property, only your share counts.

Some income is left out of the test, including:

• Wages from a job taxed through PAYE
• Your share of profit as a partner in a partnership
• Dividends, including from your own company
• State and private pensions

Partnerships and exemptions

Partnerships do not have a start date yet. GOV.UK says they will need to use Making Tax Digital for Income Tax in the future, and that HMRC will set out the timeline later.

Some people can be exempt, for example if they are digitally excluded. Exempt people still send a normal Self Assessment tax return.

What you have to do under Making Tax Digital for Income Tax

Once you are in, three things change. You keep your business and property records digitally. You use software that works with Making Tax Digital. And you send HMRC quarterly updates during the year, then a tax return at the end.

A quarterly update is a summary, not a tax return. It shows totals for each income and expense category. HMRC does not receive your individual invoices or receipts. Each update covers the tax year so far, and you must still send one if a quarter had no income or costs.

To sign up, you must be registered for Self Assessment and have sent a tax return in the last 2 years. GOV.UK also says that from September 2026, HMRC will start signing up people who need to use the service for 2026/27 but have not yet done so.

Quarterly update deadlines for 2026/27

By default, update periods follow the tax year, which starts on 6 April. Each period runs from the start of the tax year to the end of that quarter.

• 6 April to 5 July 2026: update due by 7 August 2026
• 6 April to 5 October 2026: update due by 7 November 2026
• 6 April 2026 to 5 January 2027: update due by 7 February 2027
• 6 April 2026 to 5 April 2027: update due by 7 May 2027

You can choose calendar periods instead, which end on 30 June, 30 September, 31 December and 31 March. The deadlines are the same dates. You must pick calendar periods in your software before you send your first update, and you cannot switch later in the tax year.

You can send an update any time from the end of the period up to the deadline. You can also send it up to 10 days before the period ends if you do not expect any more transactions.

The tax return and payment deadlines

After the year ends, you finish any adjustments, add other income HMRC does not already hold, such as savings interest or dividends, and submit your tax return through your software. For the 2026/27 tax year, the deadline is 31 January 2028. You can send it earlier.

Making Tax Digital does not change how you pay tax or when payments are due. Under Self Assessment, payments on account are due by 31 January and 31 July, and the balancing payment is due by 31 January after the end of the tax year.

Penalties for missing a deadline

Making Tax Digital for Income Tax uses penalty points for late submissions.

• Quarterly updates in 2026/27: HMRC will not apply penalty points for late quarterly updates during the 2026/27 tax year.
• Quarterly updates from later years: each missed deadline earns a point. If you reach 4 points, you get a £200 penalty.
• Tax returns: a late tax return earns a penalty point, including for 2026/27.
• Late payment: paying your Self Assessment bill late leads to a late payment penalty.

The easing for 2026/27 is a grace period, not a reason to put things off. The updates still have to be sent, and next year the points start counting.

Making Tax Digital for VAT

For VAT, Making Tax Digital is already the normal way of working. HMRC's VAT Notice 700/22 requires VAT-registered businesses to keep certain records digitally and to send VAT returns from those records using compatible software.

The notice also says data moving between pieces of software must be digitally linked. Typing figures across by hand, or copying and pasting, does not count as a digital link.

The VAT return deadline itself has not changed. It is usually one calendar month and 7 days after the end of the VAT period, and payment is due by the same date.

How to be ready for your deadlines

• Check your qualifying income. Add up your self-employment turnover and property income from the relevant return.
• Choose your software early. GOV.UK advises checking with the software provider that it meets your needs.
• Get your records into shape. Every quarterly update is built from your digital records, so the records need to be complete and categorised.
• Diary every date. Four update deadlines, a tax return deadline and your payment dates.
• Do not rely on the letter. If HMRC has not written to you, it is still your responsibility to check.

Why regular bookkeeping makes Making Tax Digital easier

Making Tax Digital moves the work from once a year to once a quarter. If your books are only updated when a deadline is close, each update becomes a rush to find receipts and code months of bank lines.

When the books are kept up to date as you go, a quarterly update is simply a summary of records that are already there. The same applies to VAT returns. Daily bookkeeping in your existing software means each bank line is matched, missing paperwork is followed up early, and the figures are ready when the deadline comes round.