United Kingdom
UK Making Tax Digital deadlines 2026: the dates that matter
MTD for Income Tax now catches sole traders and landlords above the income threshold. A practical calendar of what to file, and when.
4 June 2026 · 6 min read · By the Meridian team
Who is in scope now
MTD for VAT already applies to every VAT-registered business regardless of turnover. MTD for Income Tax Self Assessment phases in by income band, starting with the highest qualifying income and stepping down in subsequent years. If you are a sole trader or landlord near a threshold, your accountant should be modelling this a full year ahead, because the obligation is based on a prior tax year's figures.
The filing rhythm
Quarterly updates are due one month and five days after each quarter end, so 7 August, 7 November, 7 February and 7 May for a standard 6 April year. The final declaration replaces the old self assessment return and is due by 31 January following the tax year. VAT returns continue on their existing cycle, one month and seven days after period end.
Digital links are the part people fail
It is not enough to keep records in a spreadsheet and retype totals into filing software. Every transfer between systems must be a digital link — a formula, an API, a CSV import. Manual re-keying breaks the chain and is the most common finding when HMRC reviews a compliance case.
Penalties are points-based
Late submission accrues points; hit the threshold for your filing frequency and a fixed penalty applies, with further penalties for each subsequent default. Late payment interest runs separately. The practical consequence is that small, repeated slips now cost more than one large late filing used to.