Quick answer
The end of period statement (EOPS) has been dropped. Earlier designs of MTD for Income Tax required one for each business after the year ended. HMRC removed it, so the only year-end submission is the final declaration, due by 31 January.
What EOPS was
In early versions of MTD for Income Tax, each business would have finalised its figures with an end of period statement before the final declaration. Older guidance and some software still mention it.
What you do now
Send your four quarterly updates for each business.
Make any year-end adjustments, such as capital allowances, as part of your final declaration.
Submit the final declaration by 31 January.
Read our final declaration guide.