MTD ITSA quarterly update deadline

Making Tax Digital for Income Tax (MTD ITSA) requires self-employed individuals and landlords with qualifying income above the threshold to send quarterly updates to HMRC. Updates are due on fixed dates: 7 August, 7 November, 7 February and 7 May.

What is this filing?

MTD ITSA quarterly updates are digital summaries of income and expense totals, cumulative from the start of the tax year, submitted from MTD-compatible software directly to HMRC. The final declaration replaces the SA100 for affected taxpayers.

When is it due?

Standard update periods end 5 July, 5 October, 5 January and 5 April; the updates are due 7 August, 7 November, 7 February and 7 May respectively (gov.uk, send quarterly updates guidance). Electing calendar quarters (periods ending 30 June, 30 September, 31 December, 31 March) changes the period covered but not the deadlines. For those mandated from April 2026, the first update (covering 6 April to 5 July 2026) is due 7 August 2026.

What's the penalty for missing it?

HMRC's points-based system applies from the 2027–28 tax year: one point per missed quarterly update, with a £200 fixed penalty at the 4-point threshold. There are no penalties for missing a quarterly update deadline in 2026–27 (gov.uk). Late final declaration follows the same SA penalty regime.

What it actually costs

In 2026–27 there is no penalty for missed quarterly updates (soft landing). From 2027–28 the points-based regime applies: one point per missed update, a £200 fixed penalty at four points. Points persist until the filer completes a 12-month clean record. The final declaration carries full SA penalties from the first year — £100 on day one, up to £900 in daily fines from month three. Practices that treat 2026–27 as a penalty-free rehearsal year must ensure clients are fully compliant for 2027–28 when real consequences begin.

Why this catches practices out

• The quarterly update is cumulative from the start of the tax year — Q2 includes Q1 data. A client who missed Q1 must catch up the entire year to date when filing Q2.
• Clients with multiple income sources (self-employment plus rental) need one update per source — practices sometimes assume a single update covers all income.
• MTD-compatible software is mandatory; a client using spreadsheets without a bridging tool cannot file directly.

How PenaltyProof helps

PenaltyProof tracks all four MTD ITSA quarterly-update deadlines per practice (paid plans). Toggle on once at /manage.

Frequently asked questions

Are there penalties for missing a quarterly update in 2026–27?

No. HMRC confirmed a soft landing: no penalty points are charged for missed quarterly updates in the 2026–27 tax year. The points-based penalty regime (one point per missed update, £200 at four points) applies from 2027–28 (gov.uk, MTD for ITSA penalties).

Are the four update deadlines fixed or do they vary by client?

The deadlines are fixed for all filers: 7 August, 7 November, 7 February and 7 May. They do not shift for clients who elect calendar quarters — the period covered changes but the due dates do not.

Do the quarterly updates replace the Self Assessment return?

No — not yet. In 2026–27 the SA100 is still required. The final declaration (which replaces the SA100) is first due for the 2026–27 tax year on 31 January 2028.

Which clients are in scope from April 2026?

Self-employed individuals and landlords with qualifying income above £50,000 per year, as mandated by SI 2024/167. Clients below £50,000 are not mandated until April 2027 (above £30,000) or later.

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