Deadlines and penalties

Every MTD deadline and what happens if you miss one: quarterly updates, the final declaration, payment dates, penalty points, late payment penalties and appeals.

MTD deadlines 2026/27

Every Making Tax Digital deadline for the 2026/27 tax year: the four quarterly updates, the final declaration, and when you actually pay.

4 min read

Deadlines and penalties

MTD penalties explained

How late submission points and £200 penalties work under Making Tax Digital, the 2026/27 grace year, and what happens if you pay late.

4 min read

Deadlines and penalties

Payments on account and MTD

Why MTD for Income Tax doesn’t change when you pay, and how payments on account work alongside quarterly updates.

4 min read

Deadlines and penalties

Late payment penalties

How late payment penalties and interest work for people in MTD for Income Tax, with the rates for 2026/27 and 2027/28.

4 min read

Deadlines and penalties

When penalty points expire

How Making Tax Digital late submission points expire, and how to clear them once you’ve hit the four-point threshold.

3 min read

Deadlines and penalties

Appealing an MTD penalty

How to challenge a Making Tax Digital penalty point or charge, what counts as a reasonable excuse, and the time limit.

3 min read

Browse other topics

Getting started

Who needs MTD for Income Tax, when it starts, exemptions, and how to sign up.

Deadlines and penalties

Quarterly update and final declaration dates, penalty points, late payment penalties and appeals.

Records, updates and software

Digital records, quarterly updates, the final declaration and choosing compatible software.

Landlords and property

How MTD applies to rental income, joint ownership, holiday lets and overseas property.

Sole traders and businesses

How MTD applies to the self-employed, side businesses, CIS, partnerships and VAT.