MTD ITSA Deadlines: Quarterly Updates and Year-End Dates

Introduction

MTD ITSA introduces multiple deadlines each year. You will submit quarterly updates during the tax year and complete year-end submissions after it ends.

This guide lists the typical deadlines so you can plan ahead and avoid late submission penalties.

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Quarterly update periods and due dates

Quarterly updates usually follow the UK tax year:

• 6 April to 5 July (due around 7 August)
• 6 July to 5 October (due around 7 November)
• 6 October to 5 January (due around 7 February)
• 6 January to 5 April (due around 7 May)

Dates can change, so confirm with HMRC each year.

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Year-end submissions

After the tax year ends you must submit:

1. An End of Period Statement (EOPS) for each income source
2. A final declaration to confirm your total tax position

These replace the traditional annual Self Assessment return for in-scope taxpayers.

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Payment deadlines

Payment deadlines are currently separate from MTD submissions. Most taxpayers still pay by 31 January and 31 July. Always check HMRC guidance for any changes.

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How to avoid late submissions

• keep records up to date monthly
• set reminders for each deadline
• submit early when possible
• use software that prompts you before each due date

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How QTax helps

QTax tracks MTD deadlines, keeps your records in order, and guides you through each submission so you do not miss a date.

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FAQs

Do quarterly updates include full accounts?

No. They are summary updates. Full adjustments are confirmed in the end-of-year submissions.

What if I miss a deadline?

Late submissions can add penalty points. Submit as soon as possible and check your HMRC account for guidance.

Are deadlines different for landlords and sole traders?

The deadlines are aligned to the tax year for all in-scope taxpayers.

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Conclusion

MTD ITSA adds several submission dates each year. With a simple routine and the right software, keeping up with deadlines is manageable.