Total required submission counts

A VAT-registered sole trader above the MTD for Income Tax threshold should plan for nine HMRC submissions per year per business as a baseline — before counting any additional trades or properties.

What each obligation is

• VAT returns (×4): report VAT charged and reclaimed for each VAT quarter. Due one month and seven days after the quarter end (for example, a 31 March quarter end → due 7 May).
• Income tax quarterly updates (×4): cumulative summaries of business and property income and expenses for each MTD-ITSA quarter. Due by the 7th of the month after the quarter end (see table below for 2026/27 calendar quarters).
• Final Declaration (×1): replaces the old Self Assessment tax return for MTD taxpayers — includes all income sources and final tax calculation. Due by 31 January after the tax year ends.

MTD-ITSA filing deadlines (calendar quarters, 2026/27)

Payment dates are unchanged: you do not pay tax four times a year with quarterly updates. Balancing payment and Payments on Account still fall on 31 January and 31 July as under Self Assessment.

Multiple businesses or properties

Each separate sole trade or UK property business may need its own set of quarterly updates (and its own Final Declaration figures). A landlord with two trades and a rental property could face more than nine submissions in total. VAT remains one return per VAT registration, regardless of how many income sources sit behind it.