Self Assessment & MTD Deadlines 2026/27: The Complete Calendar
Published 5 April 2026 · 6 min read
Key change for 2026/27: Making Tax Digital for Income Tax (MTD ITSA) starts 6 April 2026 for sole traders and landlords earning over £50,000. This means quarterly digital submissions on top of your annual Self Assessment return.
Miss a deadline and HMRC charges penalties automatically — no warnings, no grace period. This guide covers every date you need for the 2026/27 tax year.
Self Assessment deadlines (2025/26 tax year)
These are the deadlines for your 2025/26 tax return (the tax year that ended 5 April 2026):
| Date | What |
|---|---|
| 5 Oct 2026 | Register for Self Assessment (if not already registered) |
| 31 Oct 2026 | Paper tax return deadline |
| 31 Jan 2027 | Online tax return deadline + pay tax owed + first payment on account |
| 31 Jul 2027 | Second payment on account |
Making Tax Digital deadlines (2026/27 tax year)
If your qualifying income exceeds £50,000, MTD ITSA requires you to submit quarterly updates via compatible software, plus an End of Period Statement (EOPS) and a final declaration.
Who this applies to: Sole traders and landlords with gross income over £50,000 in the 2024/25 tax year. From April 2027, the threshold drops to £30,000.
| Quarter | Period | Submission deadline |
|---|---|---|
| Q1 | 6 Apr – 5 Jul 2026 | 5 Aug 2026 |
| Q2 | 6 Jul – 5 Oct 2026 | 5 Nov 2026 |
| Q3 | 6 Oct – 5 Jan 2027 | 5 Feb 2027 |
| Q4 | 6 Jan – 5 Apr 2027 | 5 May 2027 |
| EOPS | End of Period Statement | 31 Jan 2028 |
| Final | Final declaration | 31 Jan 2028 |
Quarterly updates are a summary of your income and expenses for that period. You don't need to submit every receipt — just the totals, categorised correctly. Your accounting or record-keeping software submits these digitally.
Payment on account explained
If your tax bill is over £1,000 (and less than 80% was collected at source through PAYE), HMRC requires advance payments towards next year's bill:
- First payment on account: 31 January (50% of previous year's bill)
- Second payment on account: 31 July (another 50%)
- Balancing payment: 31 January of the following year (any remaining amount)
Example: Your 2025/26 tax bill is £4,000. On 31 Jan 2027, you pay the £4,000 plus £2,000 payment on account (total: £6,000). On 31 Jul 2027, you pay another £2,000. If your actual 2026/27 bill is £5,000, the balancing payment on 31 Jan 2028 is £1,000 (£5,000 minus £4,000 already paid).
Penalties for late filing
| How late | Penalty |
|---|---|
| 1 day late | £100 (automatic) |
| 3 months late | £10/day for up to 90 days (max £900) |
| 6 months late | £300 or 5% of tax due (whichever is higher) |
| 12 months late | Another £300 or 5% of tax due |
Maximum penalty for one year late: £1,600 + percentage of tax due. File on time, even if you can't pay — the filing penalty is separate from the payment penalty.
Penalties for late payment
- 30 days late: 5% of tax unpaid
- 6 months late: Another 5%
- 12 months late: Another 5%
- Interest: Charged daily from the due date at the HMRC rate (currently around 7.5%)
Can't afford to pay? Contact HMRC before the deadline to arrange a Time to Pay plan. They're more flexible if you call before you miss the date. Call 0300 200 3822.
MTD penalties (new points-based system)
MTD ITSA uses a new points-based penalty system instead of fixed fines:
- Each late quarterly submission = 1 penalty point
- When you reach the threshold (4 points for quarterly filers), you receive a £200 penalty
- Every subsequent late submission is another £200
- Points expire after 24 months of compliance
This is more lenient than the old system for occasional lateness, but stricter for persistent offenders.
Key dates at a glance: 2026/27
| Date | Event |
|---|---|
| 6 Apr 2026 | 2026/27 tax year starts. MTD ITSA begins (£50k+). |
| 5 Aug 2026 | MTD Q1 submission deadline |
| 5 Oct 2026 | Register for Self Assessment (new businesses) |
| 31 Oct 2026 | Paper return deadline (2025/26) |
| 5 Nov 2026 | MTD Q2 submission deadline |
| 31 Jan 2027 | Online return deadline (2025/26) + pay tax + 1st payment on account |
| 5 Feb 2027 | MTD Q3 submission deadline |
| 5 Apr 2027 | 2026/27 tax year ends. MTD threshold drops to £30k. |
| 5 May 2027 | MTD Q4 submission deadline |
| 31 Jul 2027 | 2nd payment on account (2025/26) |
How to stay on top of deadlines
The biggest risk with MTD is not the annual return — it's the quarterly submissions that catch people off guard. If your records aren't up to date, you'll scramble every three months instead of once a year.
The solution is simple: track expenses and mileage as they happen, not in a batch before each deadline.
PocketReceipt keeps your records organised by quarter automatically. Scan receipts as you get them, log mileage after each trip, and your quarterly totals are always ready to export. Your accountant can see your live data via the Dashboard and prepare submissions without chasing you for paperwork.
Sources: HMRC SA filing deadlines · Finance Act 2024 (MTD ITSA) · SI 2023/1058 (MTD regulations) · HMRC penalty guidance SA370
Related guides: Every expense you can claim · Best receipt scanner apps · HMRC mileage rates 2026/27
Keep your records MTD-ready
Track expenses and mileage as they happen. Export organised records every quarter. Free on iOS and Android.