Your MTD start
Mark each deadline
One point per deadline, even if you run two businesses and a rental and send several updates late for the same quarter. If you only know a deadline was late, the date sent is optional; it matters for when 4 points are cleared.
| Deadline | What happened | Date sent | Point |
|---|---|---|---|
| 7 August 2026 Quarterly update 1 of 2026-27 · 6 April – 5 July no point: 2026-27 quarterly |
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| 7 November 2026 Quarterly update 2 of 2026-27 · 6 July – 5 October no point: 2026-27 quarterly |
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| 7 February 2027 Quarterly update 3 of 2026-27 · 6 October – 5 January no point: 2026-27 quarterly |
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| 7 May 2027 Quarterly update 4 of 2026-27 · 6 January – 5 April no point: 2026-27 quarterly |
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| 7 August 2027 Quarterly update 1 of 2027-28 · 6 April – 5 July |
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| 7 November 2027 Quarterly update 2 of 2027-28 · 6 July – 5 October |
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| 31 January 2028 Tax return 2026-27 · 6 April 2026 – 5 April 2027 |
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| 7 February 2028 Quarterly update 3 of 2027-28 · 6 October – 5 January |
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| 7 May 2028 Quarterly update 4 of 2027-28 · 6 January – 5 April |
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| 7 August 2028 Quarterly update 1 of 2028-29 · 6 April – 5 July |
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| 7 November 2028 Quarterly update 2 of 2028-29 · 6 July – 5 October |
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| 31 January 2029 Tax return 2027-28 · 6 April 2027 – 5 April 2028 |
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| 7 February 2029 Quarterly update 3 of 2028-29 · 6 October – 5 January |
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| 7 May 2029 Quarterly update 4 of 2028-29 · 6 January – 5 April |
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| 31 January 2030 Tax return 2028-29 · 6 April 2028 – 5 April 2029 |
Late payment penalty on your tax bill
Payments on account are outside these penalties. Late payment interest is charged on top from the first day late and is not included here.
Pro: every taxpayer, every letter, every reminder
- Unlimited taxpayers side by side: you, your partner on the joint rental, or a bookkeeper’s clients, with who is closest to £200
- Part payments and the date a payment plan was agreed, so the bill penalty matches what HMRC will charge
- An HMRC letters log: record each point, £200 and late payment letter and see where it differs from your own ledger
- A calendar file (.ics) with every deadline, a 7-day alert, and whether missing it costs a point or £200
- Ledger CSV for your accountant, JSON backup and restore on another computer
Pro: $24 per year or $5.99 per month
Pro
| Taxpayer | Points | Next deadline | If missed | £200 penalties so far |
|---|
Part payments and payment plan for this taxpayer’s bill
| Paid on | Day | Amount |
|---|
With part payments entered, they replace the “days after 31 January” figure above.
HMRC letters
| Date | Letter | Amount |
|---|
Export
Rules used
From gov.uk, “Penalties for Making Tax Digital for Income Tax” (updated 30 March 2026). You get one penalty point for each quarterly update deadline (tax years after 2026-27) or tax return deadline you miss, and only one per deadline even with more than one business. The threshold is 4 points: reaching it costs £200, and so does every deadline missed after that. Below 4, each point is removed 24 months after the missed deadline. At 4, points are removed only after 12 months of sending everything on time, with every outstanding update and return for the previous 24 months sent. Quarterly updates are due 7 August, 7 November, 7 February and 7 May; the tax return and the tax are due 31 January after the tax year.
Late payment: no penalty up to day 15. At day 15 and again at day 30, 3% (2026-27) or 4% (2027-28) of the tax still owed. From day 31, 10% a year charged daily on what is still owed, for up to 2 years. In your first year of the new penalties nothing is charged if you pay, or agree a payment plan, within 30 days; you get that once, and not at all if you volunteered first. Penalties pause from the day you contact HMRC for a plan you then keep. Years before your MTD start keep the current Self Assessment penalties.
MTD for VAT points are counted separately. This page does not contact HMRC; your HMRC online account shows the date your points will be removed. A record-keeping and calculation tool, not tax or legal advice.
Questions
Do late quarterly updates in 2026-27 give me points?
No. gov.uk says there are no penalties for missing a quarterly update deadline for the 2026-27 tax year. You still have to send them before your tax return. The 2026-27 tax return, due 31 January 2028, does earn a point if it is late, and quarterly updates from 2027-28 onwards do too.
I have two businesses and a rental. Is a late quarter three points?
No. You get one point per deadline, even if several of your updates for that quarter are late. The page counts by deadline for that reason.
When do my points disappear?
Below 4, each point is removed 24 months after the deadline you missed. At 4, nothing drops off on its own. You need 12 months of on-time updates and returns, and everything outstanding from the previous 24 months sent. Then all points go at once.
