UK Delays Fines for Late Digital Tax Regime Quarterly Filings

The UK tax authority won’t penalize nearly a million self-employed people and landlords if they submit quarterly tax updates late in the first year of its digital tax filing regime.

The government will waive late submission penalties on quarterly updates for the 2026-27 tax year for the first tranche of taxpayers joining the Making Tax Digital from April 2026, according to the UK’s 2025 Budget released Wednesday.

Penalties for missing the annual tax return will still apply in the first year, according to budget documents.

• Under MTD, taxpayers with self-employment or property income will be required to keep ...