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What is Final declaration?
The final declaration is the year-end step in Making Tax Digital, where you confirm your total income for the tax year and finalise your tax position. It takes the place of the Self Assessment tax return for people in MTD and is due by 31 January after the tax year ends.
Why it matters to landlords
Before submitting it you add anything the quarterly updates did not cover, such as other income, reliefs, and adjustments like the finance cost reduction. For the 2026 to 2027 tax year, the first one for landlords over £50,000, the deadline is 31 January 2028.
The payment deadline does not move: any balance of tax is still due by 31 January.
MTD for landlords: what you must do →