Guide
Making Tax Digital deadlines 2026 to 2028
Every Making Tax Digital date for sole traders, landlords and VAT-registered businesses, in one place.
By the PactTax team. Last reviewed .
When Making Tax Digital for Income Tax starts
You must use Making Tax Digital for Income Tax if you are a sole trader or landlord registered for Self Assessment and your qualifying income is over the threshold. Qualifying income is your self-employment and property income before expenses.
| Qualifying income over | In the tax year | You use it from |
|---|---|---|
| £50,000 | 2024 to 2025 | 6 April 2026 |
| £30,000 | 2025 to 2026 | 6 April 2027 |
| £20,000 | 2026 to 2027 | 6 April 2028 |
HMRC works out your qualifying income from the Self Assessment return you sent for that tax year. Check it yourself too: you must sign up even if you do not get a letter. See Making Tax Digital for Income Tax for what counts.
Quarterly update deadlines
Each quarterly update covers the tax year so far. Standard periods follow the tax year, from 6 April. If your accounting period runs from 1 April to 31 March, you can use calendar periods instead. The deadlines are the same for both.
| Standard period | Calendar period | Update due by |
|---|---|---|
| 6 April to 5 July | 1 April to 30 June | 7 August |
| 6 April to 5 October | 1 April to 30 September | 7 November |
| 6 April to 5 January | 1 April to 31 December | 7 February |
| 6 April to 5 April | 1 April to 31 March | 7 May (the following tax year) |
The tax return and paying your tax
After the tax year ends, you submit your tax return using Making Tax Digital software by 31 January. You can submit it earlier.
Making Tax Digital does not change how you pay tax or when payments are due. Your Self Assessment tax is due by 31 January, with a second payment deadline of 31 July if you make payments towards your bill in advance.
Dates for the 2026 to 2027 tax year
If you started on 6 April 2026 and use standard periods, these are your dates for the 2026 to 2027 tax year.
| What | Due by |
|---|---|
| Quarterly update to 5 July 2026 | 7 August 2026 |
| Quarterly update to 5 October 2026 | 7 November 2026 |
| Quarterly update to 5 January 2027 | 7 February 2027 |
| Quarterly update to 5 April 2027 | 7 May 2027 |
| Tax return for 2026 to 2027 | 31 January 2028 |
VAT return deadlines
Making Tax Digital for VAT applies to all VAT-registered businesses. Your VAT return is usually due one calendar month and 7 days after the end of the VAT period, and your payment must reach HMRC by the same date. The Annual Accounting Scheme has different deadlines. See Making Tax Digital for VAT.
Keeping track in PactTax
PactTax puts your quarterly updates, tax return and VAT deadlines in one place, and prepares each update from your records.
PactTax prepares your Making Tax Digital for Income Tax updates from your records for you to check. Sending them to HMRC from PactTax is not available yet.
Sources
The rules on this page come from GOV.UK. This is general guidance, not advice for your situation: for a judgement call, ask a qualified accountant or tax adviser.
- Check if you're eligible for Making Tax Digital for Income Tax (GOV.UK, updated 26 March 2026)
- Work out your qualifying income for Making Tax Digital for Income Tax (GOV.UK, updated 11 September 2026)
- Use Making Tax Digital for Income Tax: send quarterly updates (GOV.UK, updated 16 October 2026)
- Use Making Tax Digital for Income Tax: submit your tax return (GOV.UK, updated 16 October 2026)
- Self Assessment tax returns: deadlines (GOV.UK)
- Submit a VAT Return (GOV.UK)
Last reviewed 20 October 2026.