MTD-IT 2026 · Spoke 2 of 7 · Back to pillar
MTD quarterly submissions: deadlines, what to submit, and how it works.
Source: gov.uk — Making Tax Digital.
Written by Mehmood Rajoka
Managing Partner, RR Accountants · IFA-supervised practice
How quarterly submissions work
MTD Income Tax requires four quarterly summary submissions per year to HMRC, plus a final declaration by 31 January. Each quarterly update reports total rental income and expense categories for that 3-month period. The submissions are made through your MTD-compatible software. Missing a quarterly deadline earns one penalty point — four points triggers a £200 fine. Source: gov.uk.
MTD quarterly deadline calendar
Quarter 1
6 April – 5 July
Due: 7 August
Quarter 2
6 July – 5 October
Due: 7 November
Quarter 3
6 October – 5 January
Due: 7 February
Quarter 4
6 January – 5 April
Due: 7 May
Final declaration
Full tax year
Due: 31 January (following year)
Source: gov.uk/topic/business-tax/making-tax-digital. Further reading: LITRG and ICAEW.
FAQs
When are MTD quarterly submission deadlines?
For most landlords, the quarterly submission deadlines are: 7 August (Quarter 1: 6 April–5 July), 7 November (Quarter 2: 6 July–5 October), 7 February (Quarter 3: 6 October–5 January), 7 May (Quarter 4: 6 January–5 April). The exact dates depend on your accounting period. See gov.uk/topic/business-tax/making-tax-digital.
What goes in an MTD quarterly update?
Each quarterly update is a summary of your rental income and allowable expenses for that quarter — not a detailed transaction list. HMRC receives totals by category: rental income received, allowable expense categories (repairs, letting agent fees, insurance, etc.). The detail stays in your digital records. The quarterly update is a summary submission, not a full set of accounts.
What is the final declaration?
The final declaration replaces the traditional SA100 self-assessment return. It is submitted by 31 January following the end of the tax year. It reconciles the four quarterly updates with any adjustments — personal allowances, other income sources, pension contributions — and calculates the final tax liability. Any tax due is paid by 31 January.
What happens if I miss a quarterly MTD deadline?
MTD uses a points-based penalty system. Each missed quarterly submission earns one point. Four points within 24 months triggers a £200 fixed penalty, plus further £200 penalties for ongoing non-compliance. Points last 24 months. The system is cumulative — regular missed submissions compound. We track every quarterly deadline for every MTD client.
Do I need to include all my income in each quarterly update?
The quarterly update covers your rental income and property expenses only. Other income sources (employment, dividends, savings) are included in the final declaration — not the quarterly updates. If you have both rental and self-employment income above the threshold, both require separate quarterly submissions.
Related guides in the MTD-IT series
The pillar plus the six companion spokes.
MTD for Income Tax — pillar guide
The full 2026 overview: thresholds, the quarterly cycle, penalties, software, and the seven-spoke series.
MTD Income Tax threshold
Who is in scope — the gross-income test, base-year examples, combined-income rules.
MTD Income Tax penalties
Points-based regime, the £200 trigger, and the 2026/27 soft landing — read the limits.
MTD for landlords
Landlord-specific: gross rent, joint ownership, what counts as your share.
MTD for sole traders
Sole-trade rules, combined-income totals, the partnership exemption.
MTD-compatible software
What HMRC requires, bridging vs all-in-one, what to weigh.
How to prepare before your start date
A practical do-it-now checklist.
MTD for Income Tax doesn't have to land on you alone.
Three ways into compliance — pick the one that fits how you work.
RR
Done-for-you MTD by a chartered practice
We run the quarterly cycle for you — digital records, MTD submissions, the final declaration, deadline tracking. No software learning curve.
Talk to RRSmartBooks
MTD-ready bookkeeping for sole traders
UK-built bookkeeping software designed for MTD from day one. Quarterly updates, cumulative submissions, and the final declaration — handled.
See SmartBooksLandlordFlow
MTD for landlords, property-by-property
Built for landlords: rent ledgers, allowable-expense tracking, SPV-aware reporting, and MTD-compliant quarterly submissions.
See LandlordFlowAbout the author
Mehmood Rajoka, Managing Partner, RR Accountants
Managing Partner at RR Accountants — a UK practice supervised by the Institute of Financial Accountants. Specialist focus on UK landlord and property tax, MTD for Income Tax, and limited-company advisory. RR Accountants serves clients across nine physical UK offices plus Glasgow service area.
Connect on LinkedIn.
This guide is general information about UK tax rules. It is not personal tax advice. For advice tailored to your situation, speak to a regulated UK accountant. All figures verified against gov.uk and ICAEW as of . MTD rules continue to evolve — re-check primary sources before acting.