MTD quarterly deadlines, and when to ask.

MTD quarterly deadlines don't move: 7 August, 7 November, 7 February and 7 May, every year. This page sets out the update periods behind them for 2026–27 and 2027–28, the tax return deadline and the threshold for each year, all in one place.

It's written for practices with sole trader and landlord clients under Making Tax Digital for Income Tax. The second half works back from each deadline: when to send the records request, when to make it due, and when the reminders go.

MTD quarterly deadlines for 2026–27

These are HMRC's standard update periods, which follow the tax year. Each quarterly update covers the tax year so far, so the third update covers 6 April to 5 January.

MTD quarterly deadlines for 2027–28

The tax return replaces what HMRC used to call the final declaration. It's completed and sent from the client's MTD software, after the fourth update and any year-end adjustments.

Calendar update periods

Clients whose accounting period runs from 1 April to 31 March can use calendar update periods instead. The deadlines are the same.

Standard periods are the default in MTD software. To use calendar periods, the choice has to be made in the software before the first update of the tax year, and it can't be changed after that until the next tax year.

Who's in, by tax year

Whether a client must use MTD for Income Tax depends on their qualifying income: self-employment and property income before expenses, from an earlier tax return.

The last return without MTD is a Self Assessment return sent the usual way, due by 31 January after its tax year. The threshold only goes down, so a client over £50,000 is also over £30,000. Some clients are exempt, for example if they're digitally excluded: HMRC's checker on the GOV.UK page below covers exemptions.

What else the dates mean

• Updates can go early. An update can be sent any time after the period ends, up to the deadline. It can also go up to 10 days before the period ends if no more transactions are expected.
• An update is due even with nothing to report. A quarter with no income or costs still needs an update.
• No penalty points for late updates in 2026–27. HMRC won't apply them for quarterly updates this tax year, but the updates must still be sent before the tax return can be.
• From 2027–28, each late update gets a point. At 4 points the client gets a £200 penalty.
• Late tax returns get points in every year. That includes the 2026–27 return.
• Corrections go into the next update. Each update covers the year so far, so a missed invoice goes into the next one. After the fourth update, the fourth is sent again.

Working back from the deadline

A client's records are only half the job. Your team still needs time to chase what's missing, enter the figures, check them and send the update. Work back from the 7th, not forward from the quarter end.

When to send the request

Send it a few days after the quarter ends, once the last bank and card transactions have cleared. For standard periods, which end on the 5th, the 8th works well. For calendar periods, which end on the last day of the month, the 1st does.

A due date that leaves time to process

Make the request due 21 days after it goes out. That gives the client three weekends and leaves you about 9 days before HMRC's deadline for late items, questions and the update itself. Tell the client your date, not HMRC's: a client who knows the 7th will aim for the 7th.

When the reminders go

A reminder 3 days after the request, another at 7 days and a last one 3 days before your due date covers most clients. Each reminder should list only what's still missing, so a client who has sent half doesn't feel asked twice. Wording for each email is in quarterly records request email templates.

Standard periods, quarter by quarter

Each quarter ends on the 5th of the month the request goes out.

Calendar periods, quarter by quarter

Each quarter ends on the last day of the month before the request.

Calendar periods give you about two weeks after the client's due date. If you'd rather run every client on one rhythm, send calendar clients' requests on the 8th too.

Busy quarters

The Q3 deadline of 7 February lands a week after the 31 January Self Assessment deadline. Q4's due date falls in the first weeks of the new tax year.

• Q3. Send the January requests on time even if the team is on tax returns. The records arrive while you're busy and wait for you.
• Q4. The fourth update closes the year's figures. Clients who are late with Q4 also hold up the tax return.

What to ask for each quarter is in the MTD records checklist for sole traders and the MTD records checklist for landlords.

How to do this in GarnerDocs

GarnerDocs collects the quarter's records from your clients. Your MTD software keeps the digital records and sends the update to HMRC: GarnerDocs isn't MTD software and doesn't connect to HMRC.

• One quarterly workflow. Set up a Recurring document collection workflow, choose Quarterly, UK tax quarters and Previous quarter, and run it on the 8th of January, April, July and October.
• Due in 21 days. Set Due after (days) to 21. A run on 8 January is due on 29 January, and each request is titled with the quarter, such as Q3 2026–27.
• MTD templates. New workspaces include MTD Quarterly Update – Sole Trader and MTD Quarterly Update – Landlord. A client with both kinds of income gets both.
• Calendar clients in their own workflow. Choose Calendar quarters for clients on calendar update periods. Calendar quarters are named by calendar year, so April to June is Q2.
• Reminders on the schedule above. The default schedule reminds after 3 days, after 7 days and 3 days before the due date. Each reminder lists only what's missing, and they stop once everything is in.

See Collect MTD quarterly records automatically.

Sources

• Use Making Tax Digital for Income Tax: send quarterly updates, HMRC. Update periods, deadlines, changing the period, sending early and penalties. Checked on 26 October 2026.
• Use Making Tax Digital for Income Tax: submit your tax return, HMRC. The 31 January deadline. Checked on 26 October 2026.
• Find out if and when you need to use Making Tax Digital for Income Tax, HMRC. Thresholds, start dates and exemptions. Checked on 26 October 2026.

This guide is general information, not legal or tax advice. Check the dates that apply to each client in their MTD software.