MTD quarterly deadlines 2026/27: landlord filing calendar

Who must use this 2026/27 MTD deadline calendar

This calendar is for sole traders and landlords registered for Self Assessment who are in the first mandatory wave of MTD for Income Tax from 6 April 2026.

You are in that first wave if your qualifying income for the 2024/25 tax year was more than £50,000. Qualifying income means gross property income and gross self-employment turnover before expenses and tax, added together.

PAYE employment income, dividends, State Pension, private pensions and an individual partner’s share of partnership profit do not count towards the MTD qualifying income threshold.

• More than £50,000 qualifying income in 2024/25: MTD starts 6 April 2026.
• More than £30,000 qualifying income in 2025/26: MTD starts 6 April 2027.
• More than £20,000 qualifying income in 2026/27: MTD starts 6 April 2028.
• The test is based on gross income, not profit after mortgage interest, repairs or letting agent fees.

MTD quarterly deadlines 2026/27: standard tax-year update periods

For landlords using standard tax-year update periods, digital record keeping starts on 6 April 2026. The 2026/27 tax year ends on 5 April 2027.

The filing dates are fixed: 7 August, 7 November, 7 February and 7 May. Your software should show the same obligations once it is authorised for MTD for Income Tax.

Each standard update covers the period from 6 April 2026 to the end of that update period. This makes the updates cumulative year-to-date submissions, not four isolated three-month returns.

Calendar quarter election: same deadlines, different period ends

Some landlords prefer calendar quarter ends because bank statements, letting agent reports and bookkeeping routines often run to month end. Under the calendar quarters election, the 2026/27 legal update periods run from the relevant start date to 30 June, 30 September, 31 December and 31 March.

The filing deadlines do not change. For 2026/27 they remain 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027.

Calendar update periods must be selected in your software before the first quarterly update is sent. HMRC says software defaults to an accounting period aligned with the tax year, 6 April to 5 April, and you cannot change the accounting period after sending a quarterly update.

What landlords must do before each quarterly deadline

A quarterly update is a summary of income and expenses sent through compatible software. It is not the point where you claim every final adjustment, calculate your final tax bill or submit a full tax return.

Every 3 months, compatible software totals the digital records for each relevant property and self-employment business. The update sends totals by income and expense category. HMRC does not receive each individual receipt or invoice as part of the quarterly update.

Landlords with more than one rental property still need one coherent property record set feeding the update. If that is your situation, the separate guide to multiple properties and one quarterly update explains the portfolio mechanics.

• Record rent received or due, depending on your basis of accounting.
• Categorise expenses using the same broad categories as Self Assessment.
• Check mortgage interest, agent fees, repairs, insurance and service charges are not left uncategorised.
• Reconcile bank feeds or manual entries before the deadline.
• Submit the update through MTD-compatible software, not by logging into the old Self Assessment return.
• If there was no income or expense activity in the latest period, send the update anyway.

The 2026/27 soft landing does not make updates optional

HMRC will not apply penalty points for late quarterly updates during the 2026/27 tax year. That first-year easement is helpful, but it is not a reason to ignore the calendar.

You still need to keep digital records, use compatible software and send the quarterly updates before you can submit your 2026/27 tax return. The final MTD tax return for 2026/27 is due by 31 January 2028.

From later MTD years, late quarterly updates fall into the points-based penalty regime. For quarterly obligations, the penalty point threshold is 4 points, and reaching the threshold can trigger a £200 penalty with further £200 penalties for additional missed deadlines while at the threshold. For the detail, see MTD penalty points for landlords.

Printable 2026/27 landlord action calendar

This is the practical version to put in your diary. The deadline is only the last step; the work should happen before it.

If your accountant files the update, you still need to give them clean digital records in time. MTD does not remove the landlord’s responsibility for the underlying rental income and expense records.

Step by step

1. 1

   Check your MTD start year

   Use the calculator above and your gross property plus self-employment income to confirm whether you start MTD on 6 April 2026, 6 April 2027 or 6 April 2028.

2. 2

   Choose standard or calendar update periods

   Decide before the first update whether you want standard tax-year periods or calendar quarter periods, then set that choice in your software before submitting.

3. 3

   Start digital records on 6 April 2026

   For first-wave landlords, record rental income and expenses digitally from the first day of the 2026/27 tax year.

4. 4

   Close and review each period

   After each quarter end, reconcile bank entries, letting agent statements and expense categories before the filing deadline.

5. 5

   Submit through compatible software

   Send each quarterly update through MTD-compatible software by 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027.

6. 6

   Finalise the tax year

   After the fourth update, complete the 2026/27 final MTD tax return by 31 January 2028, including non-MTD income and final tax adjustments.

A worked example

A landlord has one buy-to-let and a small sole trade. Their 2024/25 figures determine whether they enter MTD from 6 April 2026.

Because the threshold test uses gross qualifying income before expenses, this landlord is over £50,000 for 2024/25 and must follow the 2026/27 MTD quarterly deadline calendar from 6 April 2026.

Frequently asked questions