Missed an MTD Quarterly Update? Here's What Actually Happens
In short: If you were mandated into HMRC's Making Tax Digital from 6 April 2026, a late quarterly update earns no penalty point in the 2026-27 tax year. You still need to send the missed update: HMRC says you must send your quarterly updates before you can submit your tax return. Late payment and a late final declaration (due 31 January 2028) are still penalised.
Read MoreMTD Quarterly Update Deadlines: The Full 2026-27 Calendar
In short: For the 2026-27 tax year, HMRC's Making Tax Digital quarterly updates are due by 7 August, 7 November, 7 February and 7 May. Each update is cumulative from 6 April, so it covers the whole year to date, and nil updates are mandatory. The final declaration is due by 31 January after the tax year ends.
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