MTD Penalty Calculator

Missing a Making Tax Digital filing deadline can earn a penalty point, and at 4 points HMRC charges £200. For the April 2026 cohort, a late quarterly update in 2026/27 costs nothing at all. Mark what was missed, or might be, and see where you stand: points, pounds, when points disappear, and what the next miss would cost. Nothing you enter leaves your browser.

When are you required to start MTD, and which year are you checking?

These thresholds are your combined gross self-employment and property income, before any expenses, not profit. Not sure which applies? Check your start date first.

Which 2026/27 deadlines were missed, or will be?

Tick anything filed or paid late, or that you expect to be. Deadlines that have not passed yet count as projections, not penalties you already owe.

Penalty points you already have (optional)

From your HMRC online services account, if you know it. Leave at 0 if unsure. The quarterly points total caps at 4.

Your position today: no penalty points, nothing to pay.

Nothing marked as missed. Tick any deadline above to see exactly what it would cost.

The 2026/27 soft landing protects your quarterly updates. For the April 2026 cohort, a late quarterly update in the 2026/27 tax year earns no penalty point. That is the whole protection: it does not cover the Final Declaration, late payment, or any tax year after 2026/27. All four quarterly updates still have to be filed before your Final Declaration is accepted. The first quarterly deadline without this protection is 7 August 2027.

What one more late submission costs

Another late quarterly update this tax year: no point, thanks to the soft landing. A late Final Declaration still earns a point.

One more late submission would add a point (1 of 4) but no money penalty yet.

Assumptions behind these figures

  • Anything you did not mark as missed is treated as filed and paid on time.
  • The payment covered here is the 31 January balancing payment. Payments on account are not modelled.
  • The unpaid amount is treated as staying the same until the payment date you gave. Part payments are not modelled.
  • Pound figures are rounded to the nearest penny. HMRC’s own rounding may differ slightly.
  • Points and penalties here cover one quarterly-reporting stream: HMRC gives at most one point per deadline, even with several businesses.

Sources: GOV.UK: Penalties for Making Tax Digital for Income Tax · GOV.UK: Penalties for late submission (policy paper)

Penalty facts last verified: 9 July 2026.

This page gives general information, not tax or financial advice, and TaxQuarters is independent, not connected to HMRC. Your circumstances may differ; for advice, speak to a qualified accountant or tax adviser. The figures here apply the published penalty rules to what you entered. HMRC makes the actual decisions, which can differ in your case, and you can appeal penalty points and penalties. Nothing you enter leaves your browser.

Related: MTD Deadline Calculator shows every deadline for your first two years, with a calendar download and reminders so points never happen. Not sure when MTD starts for you? The MTD Start Date Checker answers in under a minute.