Staying on top of your Making Tax Digital (MTD) deadlines is vital for avoiding HMRC penalties and keeping your business fully compliant with the UK’s digital tax rules. Whether you’re filing VAT returns, submitting quarterly income tax updates, or preparing for future Corporation Tax requirements, knowing when to file is just as important as how to file.
This guide breaks down the key MTD deadlines for 2025 and beyond, organised by tax type, so you always know what’s due and when.
If you’re VAT-registered, MTD for VAT applies to you, and your digital VAT returns must be submitted on time via compatible software.
If you’re VAT-registered, MTD for VAT applies to you. You must submit your digital VAT returns on time through MTD-compatible software — late filing or payment can lead to penalties and interest charges.
When are MTD VAT returns due?
Example:
If your VAT quarter ends on 31 March, your MTD VAT return and payment are both due by 7 May.
| VAT Quarter Ends | Filing & Payment Deadline |
| 31 March | 7 May |
| 30 June | 7 August |
| 30 September | 7 November |
| 31 December | 7 February (following year) |
If you file monthly or annual VAT returns, the same rule applies your deadline is always one month and seven days after the end of your VAT period.
Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) is due to start in April 2026, beginning with self-employed individuals and landlords with annual income over £50,000.
Under MTD for ITSA, you’ll have new deadlines to meet throughout the year:
Quarterly Update Schedule (from 2026):
| Quarter | Period Covered | Submission Deadline |
| Q1 | 6 April – 5 July | 5 August |
| Q2 | 6 July – 5 October | 5 November |
| Q3 | 6 October – 5 January | 5 February |
| Q4 | 6 January – 5 April | 5 May |
Your final declaration and any balancing tax payment remain due by 31 January after the end of the tax year, just like the current Self-Assessment deadline.
Making Tax Digital for Corporation Tax (MTD for CT) was originally planned for rollout no earlier than April 2026, following consultations and pilot schemes. However, the UK government has since confirmed that MTD for CT will not be introduced.
Here’s how the timeline developed before the decision was made:
| Year | Event |
| 2021 | HMRC completed its consultation on MTD for Corporation Tax |
| 2024 | Pilot scheme tested digital submissions with volunteer companies |
| 2025 | Government confirmed MTD for Corporation Tax will not go ahead |
Key point: Companies will continue filing Corporation Tax returns through the current CT600 system. While MTD for CT is off the table, moving to digital record-keeping and accounting software is still strongly recommended to improve accuracy, save time, and prepare for any future HMRC updates.
HMRC now uses a points-based penalty system for late MTD submissions, replacing the old single-penalty approach. Here’s how it works:
Points expire after 12 months of full compliance, so submitting on time consistently will reset your record and help you avoid repeat fines.
Keeping digital records up to date and using reminders in your MTD software makes it much easier to stay compliant and avoid penalties.
Here’s a quick reference for the main Making Tax Digital milestones to keep on your radar:
| Date | Milestone |
| 1 April 2022 | MTD for VAT becomes mandatory for all VAT-registered businesses |
| 6 April 2026 | MTD for Income Tax (ITSA) begins for sole traders and landlords earning over £50,000 |
| 6 April 2027 | MTD for Income Tax expands to those earning over £30,000 |
Planning ahead for these dates will help you avoid last-minute stress and stay fully compliant with HMRC’s digital reporting rules.
At Accounting Wise, we help businesses stay on top of their MTD deadlines and avoid costly penalties by providing:
Don’t risk late submissions or missed dates we’ll help you stay fully compliant and organised all year round.
Making Tax Digital is all about planning ahead. From VAT to income tax and Corporation Tax, knowing your deadlines is half the battle acting early keeps your business HMRC-ready and stress-free.
Contact us today to get started with deadline tracking, reminders, and complete MTD support.
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The main MTD deadlines are:
When do VAT-registered businesses need to comply with MTD?
If you are VAT-registered, you must already be using MTD-compliant software to keep records and file VAT returns digitally. This became mandatory in April 2022 and applies to all VAT-registered businesses, including those below the £85,000 turnover threshold.
When does MTD for Income Tax start?
MTD for ITSA begins in April 2026 for self-employed individuals and landlords with annual income over £50,000. Those earning between £30,000 and £50,000 are expected to join in April 2027. HMRC has not yet set a date for businesses earning under £30,000.
What are the key quarterly reporting deadlines under MTD for Income Tax?
Under MTD for ITSA, businesses will need to submit digital updates every quarter, instead of a single annual tax return. The reporting periods are expected to be:
These dates will be confirmed closer to rollout.
Do I need to sign up for MTD if I am not VAT-registered?
Not yet. If you’re not VAT-registered, MTD doesn’t apply to you unless you are self-employed or a landlord and fall into the ITSA thresholds starting in 2026. However, moving to digital software now will make the transition smoother and reduce stress later.
Has MTD for Corporation Tax been delayed?
No it has been cancelled. The government confirmed in 2025 that MTD for Corporation Tax will not go ahead. Companies will continue filing Corporation Tax returns using the CT600 form via HMRC’s online system.
What happens if I miss an MTD deadline?
Missing deadlines could mean:
How can I make sure I never miss an MTD deadline?
To stay on top of deadlines:
At Accounting Wise, we manage digital record-keeping and submissions on your behalf, ensuring you never miss an MTD deadline.
1 Choose Your Package
Select the accounting services that best suit your needs. Choose from our ready-made packages or build your own to see exactly how much you’ll be paying each month.
2 Sign up with Us
Once you’ve chosen your service level, just send over a few details using our quick sign-up form or give us a call to get started.
3 You’re ready to go
That’s it! We’ll get your accounting services set up, contact your previous accountant if needed, and begin the authorisation process with HMRC.
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