2026–27 quarterly deadlines
| Update | Standard period | 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 |
Compatible software may also support calendar-quarter periods. Confirm the reporting basis shown in your HMRC-linked filing software before relying on a date range.
What a quarterly update contains
The update summarises the income and expenses recorded for each source of self-employment or property income during the period. It is built from digital records and is sent through compatible software.
The figures are not the final tax calculation. Adjustments, other income and final declarations are dealt with through the tax-return process after the tax year ends.
No late-quarterly penalty points in 2026–27
HMRC states that it will not apply penalty points for a late quarterly update for the 2026 to 2027 tax year. That is a first-year easement, not permission to ignore the updates: all outstanding quarterly updates must still be sent before the tax return can be submitted.
Late tax returns and late payments remain subject to their own rules. From the 2027–28 tax year, points-based penalties apply to late quarterly updates, with a £200 penalty when the four-point threshold is reached.
A clean quarterly routine
- capture every rental receipt and relevant expense with its date and category;
- reconcile entries to the bank account and supporting evidence;
- correct duplicate, missing or miscategorised transactions;
- review totals for each property-income or self-employment source;
- move the reviewed data through the required digital link into compatible software;
- send the update and retain the submission confirmation.
What M.T.D.O. can and cannot do
M.T.D.O. can help capture records, calculate draft quarter totals and show the next deadline. It cannot authorise with HMRC, send the quarterly update or supply an HMRC submission receipt. The final submission must be completed in recognised compatible software.
Check who is in scope → or build the digital record trail →.