Making Tax Digital Deadlines 2026/27

All the mandatory dates for the first year of MTD quarterly reporting. Missing these deadlines will eventually result in penalty points from HMRC — though the first year has a grace period.

Who must comply and when

Quarterly Filing Deadlines 2026/27

These are the dates by which your MTD software must submit your quarterly update to HMRC:

📅 Download Deadlines to Calendar (.ics)

Includes 24-hour warning alerts. Works with Google Calendar, Apple Calendar, and Outlook.

What happens if I miss a deadline?

2026/27 — First Year Grace Period

HMRC has confirmed no penalties for late quarterly updates during the first tax year (2026/27). This gives everyone time to adjust to the new system. You are still legally required to submit, but you won’t be fined if you’re late.

From 2027/28 onwards — Penalty Points System

Each late quarterly submission earns you 1 penalty point. At 4 points, you receive a £200 fine. Every subsequent late submission also triggers a £200 penalty. Points expire after 24 months of full compliance.

Late Payment — Different Rules

Late submission penalties and late payment penalties are separate. Even during the grace period, if you fail to pay your tax by 31 January, interest accrues immediately at the Bank of England base rate plus 2.5%. Additional percentage-based penalties apply after 15 and 30 days.