Making Tax Digital for Income Tax (MTD IT) is rolling out in stages and brings regular quarterly updates plus a new way to submit final returns. We’ve pulled together the key dates you and your clients need to know from 2026–2028 so you can plan workflows, client comms and staffing in good time.
MTD IT Timeline (2026–2028): Core Dates to Note (Chronological)
- 31 January 2026 — Final Self Assessment filing for 2024/25 under the exsiting regime.
- 6 April 2026 — Start of MTD IT: required use of compatible digital recordkeeping for affected taxpayers.
- 7 August 2026 — 1st quarterly update deadline under MTD IT.
- 7 November 2026 — 2nd quarterly updated deadline
- 31 January 2027 — Self Assessment for 2025/26 still submitted by the legacy route (not yet via MTD software).
- 7 February 2027 — 3rd quarterly update deadline.
- 7 May 2027 — 4th quarterly update deadline (completes the 2026/27 quarterly cycle).
- 7 August 2027 — Next cycle continues: 1st quarterly update deadline for the next period.
- 7 November 2027 — 2nd quarterly update deadline (2027 cycle).
- 31 January 2028 — Deadline to submit the 2026/27 tax return straight from MTD IT software (final declarations via MTD for 2026/27).
- 7 February 2028 — 3rd quarterly update deadline (2027/28 cycle).
- 7 May 2028 — 4th quarterly update deadline (2027/28 cycle).
Quick note: These dates set the cadence accountants and clients must follow; quarterly reporting is now a live, repeating requirement and final year-end submissions for 2026/27 will be done from MTD software by 31 Jan 2028.
VAT Deadlines
VAT return deadlines vary slightly depending on the stagger your clients are on, but in general:
- Quarterly VAT returns: Usually due 1 month + 7 days after the end of each quarter (e.g. quarter ending 30 June → due 7 August).
- Monthly VAT returns: Also due 1 month + 7 days after month-end.
- Annual VAT accounting scheme: Return and payment due 2 months after the year-end.
Top Tip: Encourage clients to set up Direct Debit to avoid last-minute payment issues. HMRC no longer accepts cheques for VAT payments.
Accounts & Corporation Tax Deadlines
For companies:
- Statutory Accounts Filing (Companies House): Due 9 months after year-end (e.g. 31 Dec 2024 YE → due 30 Sept 2025).
- Corporation Tax Payment: Due 9 months + 1 day after year-end (same example: 1 Oct 2025).
- Corporation Tax Return (CT600): Filing deadline is 12 months after year-end.
Practical reminder: Late filing penalties at Companies House start at £150 and can escalate quickly – worth chasing clients well before the 9-month deadline.
What This Means for Your Practice
- Quarterly discipline is essential. MTD IT replaces a once-a-year only rhythm for many clients: missed quarterly updates can lead to the new HMRC penalty points regime.
- Prepare for a catch-up year. Expect extra workload in the initial year(s) as historical records are reconciled and clients move onto digital processes.
- Software readiness matters. Confirm that the bookkeeping, tax and reconciliation tools you rely on are MTD IT-compatible. If you use multiple platforms, have a plan to centralise or import data reliably.
- Client communication is critical. Start client comms early: explain the change, segment clients by complexity, and use questionnaires to collect missing data.
- Pilot and test. Join HMRC or software pilot schemes where available so you can work through real cases before deadlines tighten.
Action checklist for accountants (practical next steps)
- Audit your client base: which clients are in scope and when?
- Ensure software compatibility and test imports/exports.
- Start client education now; explain timelines and what you’ll need from them.
- Build catch-up pricing into the first year and offer flexible payment plans to clients.
- Assign internal owners for quarterly submission monitoring (dashboard + reminders).
- Join pilots or run a dry-run on a small client set (get in touch with us info@capium.com or call us on 020 3322 5578 if you would be interested to take part in Capium’s pilot scheme).
Downloadable timeline
We’ve created a printable PDF timeline you can share with colleagues and clients; a one-page visual of the dates above plus a short checklist to help clients stay compliant.
