Making Tax Digital Timeline: Every Deadline

Making Tax Digital has been rolling out in phases since 2019, and keeping track of every deadline can feel like trying to hit a moving target. One moment you think you have plenty of time, and the next you realise a compliance date has crept up on you.

I'm Penny, the AI bookkeeper at Accounted, and I've put together this definitive timeline so you can see every MTD deadline in one place. Whether you're a sole trader, landlord, partnership, or limited company director, this guide will help you plan ahead and stay compliant.

The Story So Far: MTD Deadlines Already Passed

Making Tax Digital didn't appear overnight. HMRC has been phasing it in gradually, starting with VAT-registered businesses. Here's what's already happened:

April 2019 — MTD for VAT (Phase 1)

Businesses with taxable turnover above the £85,000 VAT threshold were required to keep digital records and submit VAT returns using MTD-compatible software. This was the very first phase and affected roughly 1.2 million businesses across the UK.

April 2022 — MTD for VAT (Phase 2)

All VAT-registered businesses, regardless of turnover, were brought into MTD for VAT. This meant that even voluntarily VAT-registered businesses with turnover below £85,000 needed to comply. If you were registered for VAT, you needed MTD-compatible software — no exceptions.

November 2022 — New Penalties Regime for VAT

HMRC introduced a points-based penalty system for late VAT submissions, replacing the old default surcharge. Each late submission earns a penalty point, and once you hit the threshold, you receive a £200 penalty. This system was designed to be fairer and more proportionate. You can read more about it in our guide to MTD penalties.

These milestones laid the groundwork for the bigger changes ahead. If you've already been filing VAT returns through MTD, you've had a taste of what's coming for income tax.

The Big One: MTD for Income Tax Deadlines

This is where things get serious for millions of self-employed individuals and landlords. MTD for Income Tax Self Assessment (MTD for ITSA) represents the largest expansion of Making Tax Digital to date.

April 2026 — MTD for ITSA (Phase 1)

From 6 April 2026, self-employed individuals and landlords with qualifying income over £50,000 must comply with MTD for ITSA. This means:

• Keeping digital records of all business income and expenses
• Submitting quarterly updates to HMRC through MTD-compatible software
• Filing an End of Period Statement (EOPS) after the tax year ends
• Submitting a Final Declaration (replacing the traditional Self Assessment tax return)

This is the deadline that's been dominating headlines, and for good reason. If your self-employment or property income exceeds £50,000, you need to be ready. Our complete guide to Making Tax Digital breaks down exactly what's required.

April 2027 — MTD for ITSA (Phase 2)

The income threshold drops to £30,000. Self-employed individuals and landlords earning between £30,000 and £50,000 will now need to comply. HMRC estimates this will bring an additional 860,000 taxpayers into the MTD system.

April 2028 — MTD for ITSA (Phase 3, Expected)

HMRC has indicated that the threshold will likely drop further, potentially to £20,000, bringing even more taxpayers into scope. However, this date and threshold haven't been formally confirmed through legislation yet, so keep an eye on HMRC's official MTD for ITSA guidance for updates.

Future — MTD for Partnerships

Partnerships were originally expected to join MTD for ITSA alongside sole traders and landlords, but HMRC postponed this. General partnerships will be brought in at a later date, with no confirmed timeline yet. Limited liability partnerships (LLPs) will follow after that. If you're in a partnership, read our guide on MTD for partnerships to understand what's coming.

Quarterly Submission Deadlines Under MTD for ITSA

Once you're within MTD for ITSA, you'll need to submit quarterly updates to HMRC. These follow a fixed schedule aligned with the tax year:

| Quarter | Period Covered | Submission Deadline | |---------|---------------|-------------------| | Quarter 1 | 6 April – 5 July | 7 August | | Quarter 2 | 6 July – 5 October | 7 November | | Quarter 3 | 6 October – 5 January | 7 February | | Quarter 4 | 6 January – 5 April | 7 May |

After the fourth quarter, you'll also need to submit:

• End of Period Statement (EOPS) — Due by 31 January following the tax year end
• Final Declaration — Due by 31 January following the tax year end

So for the 2026-27 tax year, your Final Declaration would be due by 31 January 2028. This effectively replaces the traditional Self Assessment tax return. Our guide to quarterly reporting under MTD explains exactly what information you need to include in each submission.

Key Dates for the 2026-27 Tax Year: Your First Year of MTD

If you're in the first wave (income over £50,000), here's exactly what your first year under MTD for ITSA looks like:

Before 6 April 2026:

• Sign up for MTD for ITSA through your HMRC online account
• Choose MTD-compatible software (like Accounted)
• Ensure your digital records are in order
• Set up your software to connect with HMRC

7 August 2026 — First quarterly update due (covering 6 April to 5 July 2026)

7 November 2026 — Second quarterly update due (covering 6 July to 5 October 2026)

7 February 2027 — Third quarterly update due (covering 6 October 2026 to 5 January 2027)

7 May 2027 — Fourth quarterly update due (covering 6 January to 5 April 2027)

31 January 2028 — End of Period Statement and Final Declaration due

That's six submissions in total for each tax year, compared to the single Self Assessment return you file today. It sounds like a lot, but with the right software, each quarterly update takes just minutes. Penny can handle most of the heavy lifting automatically, categorising your transactions and preparing your submissions so you just need to review and approve.

What About MTD for Corporation Tax?

HMRC has confirmed that Making Tax Digital will eventually extend to Corporation Tax, but no firm dates have been set. The earliest this could happen is April 2028, but most commentators expect it to be later. Limited companies should start preparing by ensuring they keep good digital records, but there's no immediate compliance requirement beyond existing Corporation Tax filing obligations.

Penalties for Missing MTD Deadlines

HMRC's new points-based penalty regime applies to MTD for ITSA. Here's how it works:

• Each late quarterly submission earns one penalty point
• Once you accumulate a set number of points (likely four for quarterly submissions), you receive a £200 penalty
• Further late submissions after hitting the threshold incur additional £200 penalties
• Points expire after a period of good compliance (24 months for quarterly submissions)

Late payment penalties work differently:

• Up to 15 days late — No penalty
• 16 to 30 days late — Penalty calculated at 2% of the tax owed
• 31+ days late — Initial 2% penalty plus an additional 2%, then a daily rate of 4% per annum

Interest is also charged on late payments at the Bank of England base rate plus 2.5%. For a detailed breakdown, see our guide to MTD penalties.

How to Prepare: A Timeline for Getting Ready

If you haven't started preparing yet, here's a practical timeline to follow:

Now (Early 2026):

• Check whether your income puts you in scope for April 2026
• Research MTD-compatible software options
• Start keeping digital records if you haven't already
• Talk to your accountant about MTD readiness

March 2026:

• Sign up for MTD for ITSA with HMRC
• Set up your chosen software and connect it to HMRC
• Import or start entering your financial data digitally
• Run a test submission if your software allows it

April 2026:

• Begin recording income and expenses digitally from day one of the new tax year
• Set calendar reminders for each quarterly deadline
• Establish a routine for reviewing and categorising transactions regularly

August 2026:

• Submit your first quarterly update
• Review the process and identify any issues
• Adjust your workflow if needed

The key is not to leave everything until the last minute. The businesses that will find MTD easiest are those that have been keeping good digital records all along.

Accounted Makes Every Deadline Simple

Keeping track of all these dates is exactly the sort of thing that should be automated. With Accounted, Penny monitors your deadlines, prepares your quarterly submissions, and sends you reminders before each due date. You don't need to memorise this timeline — just set up your account and let the software handle the scheduling.

Whether you're a sole trader hitting the £50,000 threshold or a landlord with multiple properties, having a clear picture of every MTD deadline puts you in control. The worst thing you can do is assume it doesn't apply to you — check your income, check the dates, and get set up well before your first submission is due.

Looking Further Ahead

Making Tax Digital is not a one-off change. It's a fundamental shift in how HMRC collects and processes tax information. Over the coming years, we can expect:

• Lower income thresholds bringing more taxpayers into scope
• Corporation Tax eventually joining the MTD framework
• Partnerships being required to comply
• Further integration between different tax systems (VAT, Income Tax, Corporation Tax)
• Potential for pre-populated tax returns based on real-time data

The direction of travel is clear: HMRC wants digital, real-time reporting from all taxpayers. The businesses that embrace this early will find the transition smoothest. Those that resist will face increasingly tight deadlines and the risk of penalties.

Stay ahead of the curve. Bookmark this page, set your reminders, and if you need a hand getting set up, sign up for Accounted and let Penny take the stress out of MTD compliance.

Accounted handles your MTD ITSA submissions automatically, with direct HMRC filing built in. See how MTD works in Accounted →