31 JANUARY
The MTD final declaration
Under MTD you still confirm your year once: the final declaration replaces the Self Assessment tax return.
Free MTD readiness checklist
Get the four-page setup guide by email.
What to know
- A final declaration is submitted each year in addition to the four quarterly updates.
- It replaces the Self Assessment tax return under the stated rule.
- 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 final declaration FAQs
Do quarterly updates replace the year-end step?
No. A final declaration is still required.
When is the final declaration due?
By 31 January following the tax year.
Does it replace Self Assessment?
The stated rule says it replaces the Self Assessment 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 · Final declaration · £30,000 threshold