MTD for Income Tax deadlines 2026 to 2027, and what to collect each quarter

Under Making Tax Digital for Income Tax, sole traders and landlords send HMRC a quarterly update by the 7th of the month after each quarter closes: 7 August, 7 November, 7 February and 7 May. Filing is the easy part. Getting complete records from clients before those dates is where practices lose the time.

This guide is for UK accountants and bookkeepers who chase clients every quarter, and for landlords and sole traders who want to know exactly what to send and when. Written on 22 October 2026. Check the current rules on GOV.UK before you rely on any date here.

Run a practice and want the chase handled for you? See MTD Quarter Close

What are the MTD for Income Tax quarterly deadlines for 2026 to 2027?

Each quarter runs from the 6th of one month to the 5th of the month three later. The update is due on the 7th of the month after that. For the 2026 to 2027 tax year:

The final declaration takes the place of the usual Self Assessment return. It is due by 31 January after the tax year ends, so 31 January 2028 for 2026 to 2027. The first quarter of 2027 to 2028 covers 6 April to 5 July 2027 and is due on 7 August 2027.

Who has to use it, and when does the threshold fall?

Sole traders and landlords whose qualifying income is above the threshold. Qualifying income is your gross income from self employment and property, before expenses. The threshold was £50,000 from April 2026. It falls to £30,000 from April 2027 and £20,000 from April 2028.

Whether a client is in scope depends on income reported for an earlier tax year. Check each client against the GOV.UK guidance rather than guessing.

For a practice, April 2027 is the date to plan around. More clients arrive at once, and many will be smaller landlords and sole traders who have never kept quarterly records.

What records should a landlord or sole trader send each quarter?

Ask for the same list every time, tailored to the client type. A fixed list turns "send me your stuff" into something a client can tick off.

Landlords

• Letting agent statements for each property, covering every month in the quarter.
• For self managed lets, the bank lines showing rent received and which tenant paid.
• Receipts for repairs and maintenance. Flag anything that looks like an improvement, because the accountant treats it differently.
• Mortgage interest statements or the annual interest letter.
• Insurance, ground rent and service charge bills.
• Utilities and council tax the landlord paid during empty periods.

Sole traders

• Sales invoices, or a record of takings.
• Business bank and card statements, plus any personal card used for business spending.
• Receipts for expenses, with the date and what the spend was for.
• A mileage log, if the client claims for it.
• Payments to subcontractors, with names and amounts.

Where do quarterly records go missing?

• Agent statement dates. A statement that runs from the 20th to the 20th does not line up with a quarter that runs from the 6th to the 5th. Ask for monthly statements, not a quarterly summary.
• Personal cards. Business spending on a personal card disappears unless someone asks for the card statement.
• Cash. A receipt photographed three weeks late is a receipt that might not exist.
• Joint ownership. Say up front whose share of each property the numbers relate to.

How do you get records in before the 7th?

Work back from the deadline. Set a client cut off 10 to 14 days before the 7th, adjusted to your own turnaround. Send the first request as soon as the quarter closes, with the exact list for that client. Follow up on a fixed rhythm, and only to clients who are still missing something.

In MTD Quarter Close the three emails go out on day 3, day 7 and day 11 of the chase. Any tax question from a client goes to the accountant unanswered. The chase collects records. It does not give advice.

Common objections

"My bookkeeping software already does this." The software sends the update. It cannot send you a letting agent statement the client has not forwarded.

"Clients should just upload things themselves." Some do. The rest need a named list, a link and a date, and a reminder that mentions what is missing instead of a generic nudge.

Frequently asked questions

Who has to use MTD for Income Tax?

Sole traders and landlords whose qualifying income is above the threshold: £50,000 from April 2026, £30,000 from April 2027 and £20,000 from April 2028. Check each client against the GOV.UK guidance.

When is the next MTD quarterly update due?

As at 22 October 2026 the next due date is 7 November 2026, for the quarter 6 July to 5 October. After that come 7 February 2027 and 7 May 2027.

Do I still file a Self Assessment return?

For income covered by MTD for Income Tax, the final declaration takes the place of the usual return. It is due by 31 January after the tax year ends.

What counts as qualifying income?

Your gross income from self employment and property in the tax year, before expenses.

Can I use my usual bookkeeping software?

Quarterly updates must be sent through software that is compatible with MTD for Income Tax. HMRC lists compatible products on GOV.UK.

Next step

If you run a UK practice with landlord and sole trader clients, MTD Quarter Close runs the records chase in your practice's name. You approve every message before the first send, and nothing touches your software or HMRC. The two week trial covers up to 25 clients for £450. See how the trial works