For the 2026/27 tax year, the deadlines fall under the new Making Tax Digital for Income Tax (MTD for ITSA) rules, which apply to self-employed individuals and landlords with annual gross income over £50,000.
Who needs to file quarterly (MTD for ITSA)
From April 2026: Self-employed individuals and landlords with qualifying income (gross income from self-employment/property) over £50,000.
From April 2027: Qualifying income over £30,000.
From April 2028: Qualifying income over £20,000.
What this means
Digital records: You must use MTD-compatible software to keep digital records of your income and expenses.
Quarterly updates: You'll need to submit summaries of your income and expenses to HMRC every quarter.
Annual return: You will still be required to file a yearly final declaration by January 31st to report any other income (such as savings or investments) and make any necessary adjustments.
Who isn't currently affected
Lower income thresholds: If your self-employment and/or property income is below £50,000 (or lower thresholds in later years), you continue using the current annual Self Assessment system.
PAYE income: Most individuals whose income is taxed automatically through Pay As You Earn (PAYE) do not need to file a Self Assessment tax return.
VAT filing dates
UK VAT filing dates are typically one month and seven days after the end of your VAT accounting period. For example, if your quarterly VAT accounting period ends on 31st March, the deadline for filing your VAT return and making any payment will be May 7th.
All returns must be submitted digitally using MTD-compatible software.
