Quarterly deadlines for landlords under Making Tax Digital
Current MTD quarterly deadlines, cumulative periods and the 2026 to 2027 penalty exception for UK landlords.
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Create your free accountLandlords required to use Making Tax Digital for Income Tax must send cumulative updates through compatible software. The deadline is the 7th, not the 5th, of the relevant month. This guide covers HMRC’s UK Income Tax timetable.
Standard update periods for 2026 to 2027
| Cumulative period | Deadline |
|---|---|
| 6 April to 5 July 2026 | 7 August 2026 |
| 6 April to 5 October 2026 | 7 November 2026 |
| 6 April 2026 to 5 January 2027 | 7 February 2027 |
| 6 April 2026 to 5 April 2027 | 7 May 2027 |
Each update covers the year to date, not only the most recent three months. Calendar update periods instead start on 1 April and end on 30 June, 30 September, 31 December and 31 March; the submission deadlines are the same.
Check HMRC’s update periods. Do not assume a weekend or bank holiday moves the stated deadline.
Penalties and late updates
HMRC will not apply penalty points for late quarterly updates in 2026 to 2027. You still need digital records and must send the updates before submitting the tax return. This relief does not cover late tax returns or tax payments.
After 2026 to 2027, the applicable points-based rules can lead to a £200 penalty at the threshold. Volunteers have different rules. Read HMRC’s penalty guidance.
Prepare in advance
Keep records current, review categories and use software that is available and compatible with your circumstances. Correct errors in your records so the next cumulative update reflects them. After the fourth update, you may need to resend it before making tax adjustments.
TenancyVault availability
Solo and above include landlord bookkeeping and bank statement import. HMRC connection and direct filing workflows are subject to production approval and release; public direct filing is not yet available. Do not wait for a pending software release to meet a filing deadline. See current product scope.
Keep your property records together
Create an account to add your property, store certificates and set deadline reminders.
Free includes 1 property, certificate storage and deadline reminders. No credit card required.
Create your free accountOfficial sources
Related guides
Making Tax Digital for landlords explained
What Making Tax Digital for Income Tax means for landlords in England — who it applies to, when it starts, what you need to do, and how it changes your tax obligations.
MTD for Income Tax — quarterly updates explained
How cumulative MTD updates work, correcting records, deadlines and TenancyVault direct-filing availability.
How landlords connect HMRC software
How to connect your HMRC account to MTD-compatible software as a landlord — what the authorisation process involves, what HMRC syncs, and what you can do once connected.