MTD Income Tax deadlines 2026–2028
Every MTD quarterly deadline, final declaration due date, and payment date in one place.
MTD for Income Tax starts on 6 April 2026 for sole traders and landlords with qualifying income over £50,000.
Quarterly updates are due by the 7th of the month after each quarter ends:
• Q1 (6 Apr – 5 Jul) — due 7 August
• Q2 (6 Jul – 5 Oct) — due 7 November
• Q3 (6 Oct – 5 Jan) — due 7 February
• Q4 (6 Jan – 5 Apr) — due 7 May
You can elect calendar quarters instead (1 Apr, 1 Jul, 1 Oct, 1 Jan) if you prefer.
The Final Declaration replaces Self Assessment and is due on 31 January following the tax year. So for 2026-27, it's due 31 January 2028.
Payment dates are unchanged: 31 January and 31 July, as before.