Year end
The MTD final declaration, explained.
Once you're in Making Tax Digital, your yearly Self Assessment return is replaced by a final declaration. It's filed through your MTD software, and it pulls your quarterly updates together with everything else HMRC needs to work out your tax.
Checked against HMRC guidance on
When it's due
The final declaration is due by 31 January after the end of each tax year, the same date as the old return.
| Tax year | Who's in MTD | Final declaration due |
|---|---|---|
| 2026 to 2027 | Qualifying income over £50,000 | 31 January 2028 |
| 2027 to 2028 | Over £30,000 | 31 January 2029 |
| 2028 to 2029 | Over £20,000 | 31 January 2030 |
What goes in it
- Your income and expenses from your quarterly updates, with any corrections.
- Year-end adjustments, allowances and reliefs for your property or self-employment.
- Your other income: a salary, savings interest, dividends, pensions. The declaration covers your whole tax position, not just your business.
You have to send all four quarterly updates for the year before you can submit it. HMRC then shows you a tax calculation, you check it, and you confirm the information is correct and complete.
How to submit it
- Make sure all four quarterly updates for the year have gone, with any last corrections.
- Add anything the updates didn't include, such as other income and allowances.
- Review HMRC's tax calculation in your software.
- Confirm and submit. You get a confirmation straight away, and pay any tax due by 31 January.
An accountant can prepare it for you, but you still confirm it's correct. HMRC dropped the separate "End of Period Statement", so this is the only year-end step.
Check your software can do it
Not every product on HMRC's list can submit the final declaration yet. Look for "Tax return" on its page in HMRC's software finder. Here's how to check.