MTD quarterly deadlines — the full 2026/27 calendar
Four dates, and they're the same whichever way you count your quarters: 7 August 2026, 7 November 2026, 7 February 2027, 7 May 2027. What's less well understood is what each update actually contains — it isn't a standalone three-month figure — and that the choice between the two ways of counting a quarter is binding for the whole tax year.
The four deadlines for 2026/27
| Update | Standard period | Calendar period | Deadline |
|---|---|---|---|
| 1st | 6 April – 5 July 2026 | 1 April – 30 June 2026 | 7 August 2026 |
| 2nd | 6 April – 5 October 2026 | 1 April – 30 September 2026 | 7 November 2026 |
| 3rd | 6 April – 5 January 2027 | 1 April – 31 December 2026 | 7 February 2027 |
| 4th | 6 April 2026 – 5 April 2027 | 1 April 2026 – 31 March 2027 | 7 May 2027 |
Deadlines confirmed against gov.uk, checked 10 August 2026. The Final Declaration for 2026/27 — the equivalent of the old Self Assessment return — is due separately, by 31 January 2028.
Every update covers the whole year so far, not just that quarter
This is the detail that catches people out, because it isn't how the word “quarterly” usually works. Look at the standard-period column above: the second update is labelled “6 April to 5 October”, not “6 July to 5 October”. That's not a rounding choice — it's how HMRC defines the period. Each update you send is a running total from the start of the tax year to the end of that period, and your software recalculates it for you each time.
The upside is real: if you spot an error in your first update, you don't need to go back and amend it — you just make sure it's corrected in the next one you send, because that one supersedes it with a fresh year-to-date figure. The downside is that a mistake in an early quarter quietly follows you through every later one until you catch it.
Standard or calendar periods — and why the choice is permanent
You choose one of two ways to count a quarter, and the deadline dates don't change either way. Standard periods run 6th to 5th, matching the tax year itself (6 April to 5 April). Calendar periods run 1st to last day of the month (1 April to 31 March) — HMRC's own advice is to use these if your existing bookkeeping already runs to calendar months, since it removes an extra conversion step.
The part worth planning around: you select this in your software before your first quarterly update of the tax year, and once you've sent that first update you cannot switch for the rest of the year. Get it wrong and you're stuck reconciling your own calendar-month books against tax-year-aligned periods until April.
No penalty points for a late quarterly update this year
HMRC has confirmed it will not apply penalty points for a late quarterly update during the 2026/27 tax year specifically — this is a transitional grace period, not a permanent feature of MTD. It doesn't extend to the tax return itself: a late Self Assessment / Final Declaration still accrues points as normal.
From 2027/28 onwards the points system applies to quarterly updates too. Landlords required to use MTD get a £200 penalty at 4 points; anyone volunteering in early gets the same £200 penalty at just 2 points. Points reset after a period of consistent on-time filing.
You don't have to file exactly on the deadline
You can send an update any time between the end of the period and the deadline — there's no reason to wait for the last day. HMRC also allows filing up to 10 days early, before the period has technically finished, if you're confident there's nothing more to record — useful if you're going away and know the rest of the quarter will be quiet. You can also submit more often than four times a year if you want a running view of your position; each extra submission just has to cover the same year-to-date period as everything else.
Disclaimer: This guide is general information, not tax advice. MTD rules and deadlines can change in future Budgets and HMRC guidance. Confirm the current position with HMRC or your accountant for decisions about your own affairs.
For the full picture — who's in scope, what qualifying income means, and how the phased rollout works — see the MTD ITSA for landlords guide. For what you can actually deduct before you file, see landlord allowable expenses.
FAQ
What is the next MTD quarterly deadline?
For the 2026/27 tax year the four deadlines are 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027 — the same four dates whether you use standard or calendar update periods. There is no fifth date: the Final Declaration for 2026/27, which replaces the old Self Assessment return, is due by 31 January 2028.
Does a quarterly update only cover that three-month period?
No — this is the detail most explainers get wrong. HMRC's own guidance labels each standard period as running from 6 April, not from the start of that quarter: the second update period is officially "6 April to 5 October", not "6 July to 5 October". Each update you send is a running year-to-date total, not a standalone three-month figure, which is also why you can correct an earlier quarter simply by resending a later one rather than amending the original.
What's the difference between standard and calendar update periods?
Standard periods align to the tax year — they run 6th to 5th of the month, so the year is 6 April to 5 April. Calendar periods run 1st to last day of the month, so the year is 1 April to 31 March. The deadline dates are identical either way. HMRC's guidance says to use calendar periods if your own accounting period already runs 1 April to 31 March, since it keeps your bookkeeping simpler — otherwise use standard.
Can I switch between standard and calendar periods?
Only before you send your first quarterly update of the tax year. HMRC's guidance is explicit that you cannot change the update period you're using for a tax year once you've sent an update — so this is a choice to make once, in your software, before the first submission, not something you can revisit mid-year if it turns out to be the wrong call.
Will I get a penalty for missing a quarterly deadline this year?
Not for a late quarterly update specifically — HMRC has confirmed it will not apply penalty points for late quarterly updates during the 2026/27 tax year. Penalty points for a late tax return still apply as normal. From the 2027/28 tax year onwards, the points-based system applies to quarterly updates too: 4 points triggers a £200 penalty for landlords required to use MTD, or 2 points for those volunteering in early.
Can I send an update early or send more than four updates?
Yes to both. You can send an update any time from the end of the period up to the deadline, and up to 10 days before the period even ends if you're confident there will be no further transactions. You can also choose to submit more often than quarterly — HMRC's own example is splitting one quarter into three separate updates — as long as each one still covers the full period back to 6 April.
Accurate as at .