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End of Year & Final Declaration

Understand the year-end steps for Making Tax Digital, from adjustments and extra income to final submission and amendments.

Year-end is where your quarterly updates become a finished tax return. After your last quarterly update, make year-end adjustments, add or check other income and gains, review your calculation, then submit your return. HMRC's technical name for that last confirmation is the final declaration.

At a glance

You can submit your tax return from 6 April after the tax year ends. The deadline is usually 31 January after that.

For the 2026 to 2027 tax year: submit from 6 April 2027, deadline 31 January 2028.

Year-end process

  1. 1Final quarterly update sent
  2. 2Year-end adjustments made
  3. 3Other income and gains checked
  4. 4Calculation reviewed
  5. 5Tax return submitted
  6. 6Confirmation received

This follows HMRC's year-end order: quarterly updates, adjustments, other income, review, then submit.

Year-end checklist

Tick each step when it is complete. Only submit your tax return when all four are done.

Follow the steps above, then read on for adjustments, other income, and amendments.

Related: Quarterly updates · Digital records

How the final declaration works

What submitting your tax return involves, what must be in place first, and what happens when you confirm and send your return.

Accounting adjustments and timing

Which changes belong at year-end rather than in quarterly updates, including allowances, capital allowances, and accounting timing.

Reporting additional income

What HMRC often adds for you, what you still need to add yourself, and common areas people miss.

Amending a submitted return

How to fix mistakes after submission, the normal amendment window, and what to do if that window has passed.

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