When are Making Tax Digital quarterly updates due?

There are four quarterly updates a year, due on 7 August, 7 November, 7 February and 7 May. Which period each covers depends on whether you use standard or calendar update periods.

Standard update periods (tax year 6 April to 5 April)

Calendar update periods (1 April to 31 March)

Choosing calendar periods

You select calendar update periods for each income source in your software before you send your first quarterly update. You cannot change the update periods for a tax year after you have sent a quarterly update. GOV.UK gives no separate election date.

Quarterly updates are not the tax return

Quarterly updates are summaries, not tax returns. You still submit one tax return every tax year, by 31 January following the end of the tax year (31 January 2028 for the first tax year, 2026 to 2027).

For a given start date, the checker lists the four dates. See also who is in scope.

Sources: GOV.UK, "Use Making Tax Digital for Income Tax - Send quarterly updates - Guidance - GOV.UK" and "Use Making Tax Digital for Income Tax - Before you use this guide - Guidance - GOV.UK", read 12 October 2026 (the second page 10 October 2026).