What Was the End of Period Statement (EOPS)?
The End of Period Statement (EOPS) was a submission proposed in earlier versions of MTD ITSA legislation. Under the original MTD design, taxpayers would submit four quarterly updates throughout the year, then an EOPS at the end of the period for each income source, and finally a Final Declaration to confirm their total tax liability.
The EOPS was intended to be the point where landlords and sole traders confirmed all income and expenses for their specific income source (e.g. property income) before the overall Final Declaration combined everything.
Is the EOPS Still Required Under Current MTD ITSA Rules?
Under the latest MTD ITSA legislation and HMRC guidance (as of 2025), the EOPS has been removed from the mandatory filing sequence for most landlords and sole traders. The current MTD ITSA process is: four quarterly updates + one Final Declaration — the standalone EOPS step is no longer required in the standard framework.
This simplification was welcomed by accountants and landlords alike — the EOPS added an additional administrative step without materially improving the accuracy of the data HMRC received.
What Replaced the EOPS?
The functionality of the EOPS — confirming income and expenses by source at year end — has been absorbed into the Final Declaration. The Final Declaration now serves as the single year-end confirmation point where all income sources are reviewed, adjusted, and confirmed before the overall tax liability is calculated.
Current MTD ITSA Filing Sequence
| Step | What It Is | When Due |
|---|---|---|
| Quarter 1 Update | Summary of income and expenses: April–June | 5 August |
| Quarter 2 Update | Summary of income and expenses: July–September | 5 November |
| Quarter 3 Update | Summary of income and expenses: October–December | 5 February |
| Quarter 4 Update | Summary of income and expenses: January–March | 5 May |
| Final Declaration | Year-end confirmation, adjustments, all income confirmed | 31 January |
There is no EOPS in this sequence for the standard landlord or sole trader filing obligation.
Could the EOPS Return in Future?
HMRC retains the EOPS concept in its technical specifications and it may still apply in certain complex scenarios — for example, for taxpayers with multiple income sources from different categories that require separate source-level confirmation. AccTek monitors HMRC’s guidance on this and will advise clients if any specific EOPS obligation applies to their situation.
Why You May Have Heard of the EOPS
The EOPS featured prominently in earlier MTD ITSA guidance, blog posts, and professional literature published between 2019 and 2023. Much of this content has not been updated to reflect the simplified filing sequence. If you read an article from this period describing EOPS as a required step, that article is now out of date.
Frequently Asked Questions
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