Get your exact Making Tax Digital deadlines — four quarterly updates, the final declaration and your tax payment dates — and add them all to your calendar. No personal figures needed.
Payments on account only apply if last year's Self Assessment bill was over £1,000 and less than 80% was collected at source (e.g. via PAYE). In your first mandated year there's no prior-year payment on account carried in — just the 31 January balancing payment.
| Quarter | Period | Due |
|---|---|---|
| Q1 | 6 April 2026 – 5 July 2026 | 7 August 2026 |
| Q2 | 6 July 2026 – 5 October 2026 | 7 November 2026 |
| Q3 | 6 October 2026 – 5 January 2027 | 7 February 2027 |
| Q4 | 6 January 2027 – 5 April 2027 | 7 May 2027 |
| Final declaration (replaces Self Assessment) | 31 January 2028 | |
| Balancing payment + 1st payment on account | 31 January 2028 | |
| 2nd payment on account | 31 July 2028 | |
2026/27 soft landing: no late-submission penalty points on the four quarterly updates this year — but the final declaration can still be penalised, and late-payment penalties and interest still apply.
Ledgers tracks these deadlines and prepares each quarterly update from your books — filing from Ledgers is on the roadmap. See how it works →
Guidance only, not tax advice. Dates based on HMRC rules for the selected year; confirm in your software/HMRC account. Not sure you're mandated?
Once you're mandated, you send four quarterly updates a year — cumulative year-to-date totals — due 7 August, 7 November, 7 February and 7 May. These dates are the same whether you keep standard (tax-year) or calendar quarters; only the period each update covers changes.
After the year you complete a final declaration by 31 January, which replaces your Self Assessment return. Sending quarterly updates doesn't change when you pay — your balancing payment and payments on account stay on the usual 31 January / 31 July dates.
Related: Am I in scope for MTD? · MTD quarterly deadlines explained · What if I miss one?
Guidance only, not tax advice. Dates based on HMRC rules for the selected year. Based on rules as at June 2026.