MTD ITSA quarterly update deadline

Making Tax Digital for Income Tax Self Assessment (MTD ITSA) requires self-employed individuals and landlords with qualifying income above the threshold to send quarterly updates to HMRC. Each update is due 1 month and 5 days after the quarter end.

What is this filing?

MTD ITSA quarterly updates are digital summaries of income and expense totals for each three-month period. They are submitted from MTD-compatible software directly to HMRC. The final declaration replaces the SA100 for affected taxpayers.

When is it due?

Standard quarter ends are 5 July, 5 October, 5 January, and 5 April. Each quarterly update is due 1 month and 5 days after the quarter end (so 5 August, 5 November, 5 February, and 5 May respectively). Calendar quarters (June/September/December/March ends) can be elected.

What's the penalty for missing it?

HMRC's points-based system applies: one point per missed quarterly update, with a £200 fixed penalty once the threshold is reached (4 points for quarterly filers). Late final declaration follows the same SA penalty regime.

How PenaltyProof helps

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

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