MTD quarterly submissions · Guide · 2026
MTD quarterly submissions: deadlines, what to submit, and how it works.
Source: gov.uk — Making Tax Digital.
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.
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.
We manage every quarterly submission.
No missed deadlines. We submit all four quarters and the final declaration for every MTD client.
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