Home / Glossary / End of period statement (EOPS)
What is End of period statement (EOPS)?
Last verified 23 October 2026
The end of period statement, or EOPS, was a planned year end step in Making Tax Digital for Income Tax. Landlords and sole traders would have confirmed each business's figures for the year after the fourth quarterly update, before the final tax return. The government removed it before the scheme went live.
Why it matters to landlords
The Making Tax Digital Small Business Review, published on 22 November 2023, said the EOPS could confuse users and duplicated information given through the final declaration, so the government agreed to remove the requirement. Nothing new replaced it: the final declaration, which works like the current Self Assessment tax return, covers the year end.
Today the year end works like this. After your last quarterly update you check whether any adjustments are needed to your property or self-employment figures, add your other income and gains, view the tax calculation in your software and make the declaration that the information is correct and complete. The deadline is 31 January after the tax year. Older guides and some software screens may still mention EOPS, but there is no separate statement to file.
How to submit your tax return digitally →
Related terms
- Final declaration
- Quarterly update
- MTD for Income Tax (MTD ITSA)
- Self Assessment deadlines
- Quarterly period (update period)