Quick answer
For 2026/27, quarterly updates are due on 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027. The final declaration is due by 31 January 2028.
Quarterly update deadlines for 2026/27
Each quarterly update is due on the 7th of the month after the quarter ends. The dates are the same for everyone.
Quarter | Covers | Deadline |
|---|---|---|
Quarter 1 | 6 April – 5 July 2026 | 7 August 2026 |
Quarter 2 | 6 July – 5 October 2026 | 7 November 2026 |
Quarter 3 | 6 October 2026 – 5 January 2027 | 7 February 2027 |
Quarter 4 | 6 January – 5 April 2027 | 7 May 2027 |
Using calendar quarters instead
You can choose calendar quarters in your software, so your quarters end on 30 June, 30 September, 31 December and 31 March. This can be easier if your bookkeeping already runs on calendar months. The deadlines don’t move.
Final declaration and payment dates
Quarterly updates are summaries, not payments. You still pay tax on the usual dates.
Date | What’s due |
|---|---|
31 January 2027 | 2025/26 tax return (the old way), any tax still owed for 2025/26, and your first payment on account for 2026/27 |
31 July 2027 | Second payment on account for 2026/27 |
31 January 2028 | Final declaration for 2026/27, any tax still owed for 2026/27, and your first payment on account for 2027/28 |
2027/28 deadlines
If you join in April 2027, or you’re continuing, your quarterly updates for 2027/28 are due on 7 August 2027, 7 November 2027, 7 February 2028 and 7 May 2028. The final declaration for 2027/28 is due by 31 January 2029.
What happens if you miss one?
HMRC won’t give penalty points for late quarterly updates in 2026/27. From 2027/28, each missed deadline earns a point, and a £200 penalty applies once you reach four points. See our guide to MTD penalties for how it works.