Final Declaration

Final Declaration is a digital end-of-year tax submission under HM Revenue & Customs’ (HMRC) Making Tax Digital (MTD) system, used to confirm all income and calculate a taxpayer’s final Income Tax liability.

It will be introduced as a part of Making Tax Digital for Income Tax from April 2026 and will replace the annual Self Assessment Tax Return. The declaration must be submitted by 31 January following the end of the tax year. For example, for the tax year starting 6 April 2026, the deadline will be on 31 January 2028.