QUARTERLY SELF-ASSESSMENT - MAKING TAX DIGITAL - ARE YOU READY?
See changes to HMRC self-assessment filing compliance for tax year 2026-27 - Get in touch to for more information
Annual Self-Assessment Filings:
Due by January 31st annually.
Effective April 6th, 2026, the procedure will encompass:
Four quarterly updates
One end-of-period statement (EOPS)
One final declaration
Information Filed:
Total business income per quarter
Total allowable expenses per quarter
The End of Period Statement will include accounting adjustments (Capital allowances, accruals).
The Final Declaration will be confirmation of total figures.
An End of Period Statement & Final Declaration will also require filing the tax year end - deadline is the following 31 January
NEW FILING DATES
Quarter Period Covered Deadline to File
Q1 6 April - 5 Jul 2026 7 Aug 2026
Q2 6 Jul - 5 Oct 2026 7 Nov 2026
Q3 6 Oct - 5 Jan 2027 7 Feb 2027
Q4 6 Jan - 5 Apr 2027 7 May 2027
Digital Compliance:
Keep digital records of income and expenses
Use MTD-compatible software to send updates to HMRC
Maintain digital links between records and submissions
SA Income Payments:
Payment deadlines will not change (for now)
31 January (final payment + first payment on account)
31 July (second payment on account)
Who’s affected first:
From April 2026: Self-employed and landlords with income over £50,000
From April 2027: Those with income over £30,000
Below that: No date yet announced - HMRC is still reviewing
