UK Sole Trader Tax Deadlines 2026–27: The Complete Calendar
The 2026–27 tax year runs from 6 April 2026 to 5 April 2027, and it is the first year of Making Tax Digital (MTD) for Income Tax. If your qualifying income is over £50,000 you now send HMRC four quarterly updates during the year and a final declaration after it ends. If you are below the threshold, your deadlines work as they always have. This calendar covers both, plus VAT and the payments that fall due. Looking for last year? See UK Sole Trader Tax Deadlines 2025–26.
MTD for Income Tax: The Four Quarterly Updates
Each quarterly update is due one month and seven days after its quarter ends:
• Q1 (6 April to 5 July 2026): due 7 August 2026
• Q2 (6 July to 5 October 2026): due 7 November 2026
• Q3 (6 October 2026 to 5 January 2027): due 7 February 2027
• Q4 (6 January to 5 April 2027): due 7 May 2027
Each update covers the tax year so far, not just the latest three months, so the figures build up through the year. If you added a record late, dated in an earlier quarter, it goes into your next update.
You can elect to use calendar quarters instead, ending 30 June, 30 September, 31 December and 31 March. The due dates stay the same: 7 August, 7 November, 7 February and 7 May.
HMRC has said there are no penalties for missing a quarterly update deadline in 2026–27, the first year. You still have to send the updates before you can make your final declaration, and a late final declaration or late payment is penalised as normal.
You send one set of updates for each income source: a self-employment business, UK property and foreign property each have their own. For who has to join and when, see MTD for Income Tax since 6 April 2026.
The Final Declaration and Your Payments
31 January 2027: first payment on account for 2026–27, alongside any balance still owed for 2025–26.
31 July 2027: second payment on account for 2026–27.
31 January 2028: final declaration for 2026–27, and the balancing payment of any tax still owed for the year. The final declaration replaces the old Self Assessment return for anyone in MTD, and it is where you confirm your full position for the year.
Payments on account are each half of the previous year's tax bill. If your income has dropped you can apply to reduce them, but HMRC charges interest on any shortfall if you reduce them too far.
Still on the Old Return: The 2025–26 Deadlines
The 2025–26 tax year (6 April 2025 to 5 April 2026) came before MTD for Income Tax, so everyone files an ordinary Self Assessment return for it:
• 5 October 2026: tell HMRC if you became self-employed or started letting property during 2025–26 and have not registered for Self Assessment yet.
• 31 October 2026: paper return deadline.
• 31 January 2027: online return deadline, and payment of any balance owed for 2025–26.
That 2025–26 return also decides whether you join MTD in April 2027: HMRC uses the qualifying income on it to test the £30,000 threshold.
VAT Return Deadlines
VAT returns and payments are due one calendar month and seven days after the end of each VAT period. For a quarter ending 31 December 2026, that is 7 February 2027. Your own dates depend on your VAT stagger, which is shown in your HMRC account.
VAT has been under Making Tax Digital since 2022, so every VAT return goes to HMRC from compatible software, whatever your turnover.
The Year at a Glance
• 7 August 2026: MTD quarterly update, Q1
• 5 October 2026: register for Self Assessment if you started in 2025–26
• 31 October 2026: paper Self Assessment return for 2025–26
• 7 November 2026: MTD quarterly update, Q2
• 31 January 2027: online Self Assessment return and balance for 2025–26; first payment on account for 2026–27
• 7 February 2027: MTD quarterly update, Q3
• 6 April 2027: MTD for Income Tax extends to qualifying income over £30,000
• 7 May 2027: MTD quarterly update, Q4
• 31 July 2027: second payment on account for 2026–27
• 31 January 2028: final declaration and balancing payment for 2026–27
Keeping your records up to date through the year makes every one of these quicker. See what counts as a digital record.
Frequently Asked Questions
When are the MTD quarterly update deadlines for 2026-27?
7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027. Each is one month and seven days after the end of its quarter, and each update covers the tax year so far.
Do calendar quarters change my MTD deadlines?
No. Electing for calendar quarters moves the end of each period to 30 June, 30 September, 31 December and 31 March, but the updates are still due on 7 August, 7 November, 7 February and 7 May.
When is the final declaration for 2026-27 due?
By 31 January 2028, the same date any balance of tax for the year is due. It takes the place of the Self Assessment return for anyone in Making Tax Digital for Income Tax.
My income is under £50,000. What are my deadlines for 2026-27?
The same as before MTD: an ordinary Self Assessment return for 2026-27, due online by 31 January 2028 or on paper by 31 October 2027, with payments on account on 31 January and 31 July 2027. Your 2025-26 return, due by 31 January 2027, decides whether you join MTD in April 2027.
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