Quarterly update deadlines for 2026/27
The 2026 to 2027 tax year runs from 6 April 2026 to 5 April 2027. If you use Making Tax Digital for Income Tax, you send four quarterly updates in that year, then submit your tax return by 31 January 2028.
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When are the quarterly updates due?
These are the standard update periods and deadlines (HMRC: send quarterly updates):
| Quarter | Three months to | Update covers | Deadline |
|---|---|---|---|
| 1 | 6 April to 5 July 2026 | 6 April to 5 July 2026 | 7 August 2026 |
| 2 | 6 July to 5 October 2026 | 6 April to 5 October 2026 | 7 November 2026 |
| 3 | 6 October 2026 to 5 January 2027 | 6 April 2026 to 5 January 2027 | 7 February 2027 |
| 4 | 6 January to 5 April 2027 | 6 April 2026 to 5 April 2027 | 7 May 2027 |
Why does each update cover the year so far?
Quarterly updates are cumulative. Each one covers the period from the start of the tax year to the end of the update period, not just the last three months (HMRC: send quarterly updates).
So if you spot a mistake in an earlier quarter, you correct your records and the next update carries the right totals. You do not need to resend the earlier update.
Can I use calendar quarters instead?
Yes. You can choose calendar update periods, which end on the last day of a month. The deadlines are the same (HMRC: send quarterly updates):
| Update covers | Deadline |
|---|---|
| 1 April to 30 June 2026 | 7 August 2026 |
| 1 April to 30 September 2026 | 7 November 2026 |
| 1 April to 31 December 2026 | 7 February 2027 |
| 1 April 2026 to 31 March 2027 | 7 May 2027 |
You need to choose calendar update periods for each source of income in your software before you send your first quarterly update, and you cannot change them after that for the tax year. LandlordFile currently works with the standard update periods only.
What happens if I miss a deadline?
There are no penalties for missing a quarterly update deadline for the 2026 to 2027 tax year. You still need to send all four updates before you can submit your tax return. From later tax years, each missed deadline earns a penalty point, and at 4 points you get a £200 penalty (HMRC: penalties for Making Tax Digital for Income Tax).
What happens at the end of the year?
The quarterly updates are not your tax return. After your final quarterly update, you add any other income, check the information and the tax calculation, and submit your tax return by declaring that it is correct and complete. For 2026 to 2027, the deadline is 31 January 2028, and you can submit earlier (HMRC: submit your tax return).
Making Tax Digital does not change how you pay your tax or when payments are due.
LandlordFile currently handles the quarterly updates. It does not submit your end-of-year tax return, so you will need to do that with other compatible software. HMRC lists products in its software finder, and you can use one product for your quarterly updates and another for your tax return.