THE MTD INCOME TAX CALENDAR · 2026–27
A little planning.
A calmer quarter.
Four updates, then your annual return. See the deadlines, what each update covers and what to have ready.
SECOND UPDATE · DEADLINE
7November 2026
Send the update by this date using your enabled, compatible software.
RECORDS TO INCLUDE
6 April 2026 through to 5 October 2026
Each update adds to the year so far. Include the earlier months too, not just the latest three.
- Bring income and expenses up to date.
- Check categories, source figures and totals.
- Review each business or property income source.
Choosing a period here is for planning only. It does not change your account settings or show whether you have filed.
Four updates aren’t four tax returns.
There is still an annual return to complete, including adjustments, other income and reliefs. Your previous 2025–26 return is separately due on 31 January 2027.
Understand updates and the annual return ↗What if an update is late?
HMRC will not apply penalty points to late quarterly updates for 2026–27. Those updates still need to be sent before the annual return. Separate rules apply to late returns and payments.
Can I choose a different update basis?
HMRC says the basis must be selected for each income source before its first quarterly update. Once an update is sent, you cannot change that basis for the same tax year. Ask your adviser if you’re unsure.
Checked against HMRC’s quarterly-update guidance on 6 October 2026. General information, not personal tax advice.
Not sure when MTD starts for you? ↗