31 JANUARY
The MTD year-end tax return
Under MTD you still submit your tax return after the tax year, using compatible software.
Free MTD readiness checklist
Get the four-page setup guide by email.
What to know
- A tax return is submitted each year in addition to the four quarterly updates.
- Use compatible software to prepare and submit it.
- It is due by 31 January after the tax year — the familiar deadline.
Key dates
| Phase | Qualifying income | From | Tested on |
|---|---|---|---|
| 1 | Over £50,000 | 6 April 2026 | 2024/25 return |
| 2 | Over £30,000 | 6 April 2027 | 2025/26 return |
| 3 | Over £20,000 | 6 April 2028 | 2026/27 return |
The MTD year-end tax return FAQs
Do quarterly updates replace the tax return?
No. A year-end tax return is still required.
When is the tax return due?
By 31 January following the tax year.
Is “final declaration” still the clearest term?
Current GOV.UK guidance describes this step as preparing and submitting your tax return.
How is it submitted?
Through MTD-compatible software.
Related MTD guides
Sole traders · Landlords · Thresholds · Quarterly updates · Complete guide · Start date · Who it applies to · Year-end return · £30,000 threshold