When do I actually pay my tax under MTD?

A common confusion: MTD means you report quarterly, but you do not pay quarterly. Payment dates are unchanged from Self Assessment: • 31 January — balancing payment for the previous tax year, plus first payment on account for the current year • 31 July — second payment on account Quarterly MTD updates are informational. They do not trigger a tax bill — they let HMRC (and you) see running figures during the year. The actual tax is settled at the Final Declaration stage. Capital Gains Tax also keeps its existing rules. UK residential property CGT is still due within 60 days of completion via the dedicated CGT on UK Property service. Other CGT is reported and paid through the Final Declaration, due 31 January.