If you started using Making Tax Digital (MTD) for Income Tax in April 2026, you still need to submit your 2025–26 Self Assessment tax return by 31 January 2027. Joining MTD does not cancel your tax return for the previous tax year.
Why does the old Self Assessment deadline still apply?
MTD for Income Tax began on 6 April 2026 for qualifying sole traders and landlords with qualifying income over £50,000. The 2025–26 tax year ended on 5 April 2026, before the first mandatory MTD reporting year began. You must therefore complete that year's Self Assessment return under the existing rules, even if you are already sending quarterly MTD updates for 2026–27.
Key deadlines for people who joined MTD in April 2026
| Date | What it means |
|---|---|
| 7 November 2026 | Deadline for the second quarterly MTD update for the standard tax-year reporting periods |
| 31 January 2027 | Deadline for online 2025–26 Self Assessment returns and payment of tax due |
| 31 January 2028 | Deadline for the 2026–27 annual tax return under MTD |
Quarterly reporting periods can vary if you use calendar quarters, so check your own HMRC deadlines.
Do quarterly MTD updates replace annual returns?
No. Quarterly updates are summaries of business income and expenses, not full annual tax returns. Under MTD you still need to finalise your tax position and submit your annual return, including any relevant adjustments and other income.
What if you miss 31 January 2027?
Existing Self Assessment late-filing rules apply to the 2025–26 return. Late filing can result in penalties, and late payment may attract interest and further charges. File on time even if you cannot pay the full amount immediately; contact HMRC about payment options if needed.
How LedgerlyPro helps with MTD Income Tax
LedgerlyPro is HMRC-recognised software for MTD Income Tax. It helps sole traders organise digital records, income and expenses, and submit supported quarterly MTD updates. MTD quarterly updates do not themselves file your separate 2025–26 Self Assessment return.
You can try LedgerlyPro free for 30 days without a payment card, then continue for £9.99 per month. Explore LedgerlyPro.
Official HMRC guidance
- Submit your tax return using Making Tax Digital
- Send quarterly updates
- Self Assessment tax return deadlines
In short: If you joined MTD in April 2026, keep the 31 January 2027 deadline for your 2025–26 Self Assessment return separate from your new MTD reporting obligations.
