I missed my first MTD quarterly update. What now?

What to do if you’ve missed a quarterly update deadline in the first year of MTD for Income Tax.

3 min read

Quick answer

Don’t panic, but don’t ignore it. There are no penalty points for late quarterly updates in the 2026/27 tax year, but the updates are still required. Set up your software and digital records, then send any updates that are due as soon as you can, and before you submit your final declaration.

Key facts

  • No penalty points for late quarterly updates in 2026/27

  • The updates are still required

  • Send them before your final declaration

  • From 2027/28, each missed deadline earns a point

How to catch up

  1. Make sure you’re signed up and your software is connected to HMRC.

  2. Create digital records for the year so far, from 6 April.

  3. Send the updates that are due.

  4. Put the next deadlines in your calendar: 7 November, 7 February and 7 May.

If HMRC signed you up

If you only found out you were in MTD from HMRC’s letter, catching up on missed updates is expected. See had an MTD letter from HMRC?.

From next year

From 2027/28, each missed quarterly deadline earns a penalty point, and four points means a £200 penalty. See MTD penalties.

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MTD Submission is an independent guide. We’re not HMRC, we’re not part of GOV.UK, and we don’t submit anything on your behalf. The information here is general, was last reviewed in September 2026, and isn’t tax or financial advice. For your own situation, check GOV.UK or speak to an accountant.

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