Your MTD deadline calendar, in one place
Your 2026/27 Making Tax Digital deadlines are the same four dates every year: 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027, then your Final Declaration on 31 January 2028.
Quarterly update deadlines and periods, 2026/27
Whichever basis you use, the four deadline dates themselves are identical:
| Update | Standard quarters | Calendar quarters | Deadline |
|---|---|---|---|
| First | 6 April 2026 to 5 July 2026 | 1 April 2026 to 30 June 2026 | 7 August 2026 |
| Second | 6 July 2026 to 5 October 2026 | 1 July 2026 to 30 September 2026 | 7 November 2026 |
| Third | 6 October 2026 to 5 January 2027 | 1 October 2026 to 31 December 2026 | 7 February 2027 |
| Fourth | 6 January 2027 to 5 April 2027 | 1 January 2027 to 31 March 2027 | 7 May 2027 |
If this is your first year on calendar quarters, that first period still starts 1 April 2026, not 6 April, a rule set specifically for the 2026 mandated population. An earlier voluntary pilot used a different start date, so ignore any older example that shows 6 April for calendar quarters.
Final Declaration and payment dates
Your Final Declaration for 2026/27 is due 31 January 2028. It replaces the old Self Assessment return, filed through your MTD software rather than HMRC's website. Payment dates are unchanged by MTD: your 2026/27 balancing payment, plus your first payment on account for 2027/28 if you make them, falls on 31 January 2028. Your second payment on account for 2027/28, if it applies, falls on 31 July 2028. Quarterly updates themselves create no payment obligation.
The one nuance: electing calendar quarters locks you in for the year
Calendar quarters (1st of the month to the last day of the month) can make life easier if you're VAT-registered on a calendar stagger, since your MTD periods then line up with your VAT periods. But the election has to be made in your software before your first quarterly update of the tax year, and once made, it's locked for that year. Do nothing, and you default to standard quarters.
Common questions
What is the difference between standard and calendar quarters?
The period dates differ (standard runs 6th-to-5th each month, calendar runs 1st-to-last-day), but all four quarterly deadlines land on the same dates either way. Calendar quarters must be elected in your software before your first quarterly update of the tax year, and are then locked for that year.
Do quarterly updates come with a payment?
No. Quarterly updates create no payment obligation by themselves. Self Assessment payment dates are unchanged by MTD.
What is my Final Declaration date?
31 January following your tax year end. For 2026/27, that is 31 January 2028. It replaces the Self Assessment return and is filed through your MTD software.
Does a deadline move if it falls on a weekend?
No source states any weekend or bank-holiday rolling for MTD deadlines. Treat the date shown as fixed.