The hardest part of Making Tax Digital for Income Tax is not the software, it is remembering the dates. This page collects them in one place. If you want the full explanation of how the scheme works, read our plain-English guide to Making Tax Digital for Income Tax. This article is general information, so confirm your own start date with HMRC or GOV.UK.
When does it start for you?
The start date depends on your qualifying income, which is your gross income from self-employment and property before expenses:
- 6 April 2026: qualifying income above £50,000.
- 6 April 2027: qualifying income above £30,000.
- 6 April 2028: qualifying income above £20,000.
HMRC decides whether you are in scope based on the income on an earlier tax return and writes to people it expects to be affected. You are mandated from the first day of the relevant tax year, so the first quarterly update covers the period from 6 April.
Quarterly update deadlines
Updates are due by the 7th of the month after each quarter ends. For the tax year starting 6 April 2026 the dates are:
- 7 August 2026 for 6 April to 5 July 2026
- 7 November 2026 for 6 July to 5 October 2026
- 7 February 2027 for 6 October 2026 to 5 January 2027
- 7 May 2027 for 6 January to 5 April 2027
The same pattern repeats in later years, for example 7 August 2027, 7 November 2027, 7 February 2028 and 7 May 2028. If you choose calendar quarters (ending 30 June, 30 September, 31 December and 31 March) the due dates are unchanged.
The final declaration
After the tax year ends you finalise your figures in a final declaration, due by 31 January after the end of the tax year. For the 2026/27 tax year that is 31 January 2028. This replaces the usual Self Assessment return for people in the scheme.
Paying your tax
Tax payment dates do not change. A balancing payment and the first payment on account are due on 31 January, and the second payment on account on 31 July. See our Self Assessment deadlines checklist for how these work.
What to do before each deadline
- Two weeks before: reconcile your bank and make sure every invoice and expense for the quarter is recorded.
- One week before: run your profit and loss for the quarter and check the totals look right.
- Three to four days before: prepare the update, check your income and expense categories and submit.
- After submitting: check the confirmation and keep a copy.
If you are not yet in scope
Use the time to move your records into software and build a monthly routine. When your start date arrives, quarterly updates become a short, repeatable task. Our month-end checklist is a good place to begin.
How AvrioBooks helps
In AvrioBooks you connect to HMRC under Income Tax, fetch your obligations to see the periods due, upload and map your figures, review them and submit. A history shows every update you have sent. This needs the Standard plan or above and depends on HMRC approval, so contact us to confirm availability before relying on it for a live submission. See AvrioBooks for sole traders.
Frequently asked questions
When is the first Making Tax Digital quarterly update due?
For people mandated from 6 April 2026, the first update covers 6 April to 5 July 2026 and is due by 7 August 2026.
When is the final declaration due?
By 31 January after the end of the tax year. For the 2026/27 tax year that is 31 January 2028.
Do the tax payment dates change under Making Tax Digital?
No. Payments on account and balancing payments stay on 31 January and 31 July.
Which AvrioBooks plan includes Making Tax Digital?
The Standard plan and above, subject to HMRC approval.
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