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Last checked 2 November 2026
Quick answer
If you’re in Making Tax Digital for Income Tax (MTD) and missed the first quarterly update on 7 August, HMRC says you can still send it now. The second update is due by Saturday 7 November 2026. MTD updates are cumulative, so the second one covers 6 April to 5 October 2026 (or 1 April to 30 September if you use calendar update periods). HMRC won’t give penalty points for late quarterly updates in the 2026 to 2027 tax year, but you still have to send them before you can file your tax return.
This is general information, not tax advice. Check GOV.UK, contact HMRC, or speak to an accountant about your situation. Why we say this.
Who this is for
From 6 April 2026, sole traders and landlords whose qualifying income was over £50,000 in the 2024 to 2025 tax year need to use MTD for Income Tax, unless they’re exempt (GOV.UK). Qualifying income means your self-employment and property income before expenses.
HMRC said more than 864,000 sole traders and landlords were in scope ahead of the first deadline (HMRC, 23 July 2026). By 12 August, more than 436,000 had sent their first update (HMRC, 12 August 2026).
If you’re not sure you’re signed up, HMRC has been signing people up since September 2026 and writing to confirm it (GOV.UK). If you had that letter, follow the steps in it first.
Our five-step checklist for the 7 November update covers the basics. This piece is about catching up.
Why the second update includes the first three months
Each MTD quarterly update covers the tax year so far, not just the latest three months. GOV.UK’s Send quarterly updates guidance says each update “covers from the start of the tax year to the end of the update period”. ICAEW puts it the same way: “MTD income tax quarters are cumulative” (ICAEW, 20 October 2026).
| Update period type | First update (due 7 August) | Second update (due 7 November) |
|---|---|---|
| Standard (the default) | 6 April to 5 July | 6 April to 5 October |
| Calendar | 1 April to 30 June | 1 April to 30 September |
GOV.UK says calendar update periods are for people whose accounting period runs from 1 April to 31 March. Both types have the same deadlines.
ICAEW adds that each update overwrites the one before. So if you made a mistake in your first update, you don’t need to go back and resend it. Correct your digital records and the second update will pick up the change. GOV.UK says the same: corrections to your records “will then be included in your next update”.
If you missed the first update
ICAEW says the first update “should be submitted as soon as possible if it has not been submitted already”. It also says that although there’s no late filing penalty for 2026 to 2027 quarterly updates, there is still a legal obligation to send them. HMRC said in August that people who hadn’t sent their first update “can do so now”.
ICAEW understands that some software may let you send a single update covering both quarters. That depends on your software, so check your provider’s help pages. HMRC can’t give advice about specific software products.
HMRC’s latest newsletter for software developers (edition 8, 30 October 2026) tells developers that, where an obligation hasn’t been met, they should check the submission covers the full quarterly obligation period. In plain terms, check that your software shows both the August and November obligations as met once you’ve sent your updates.
A catch-up checklist
- Check you’re signed up. Sign in to HMRC online services with the details you use for Self Assessment. If HMRC signed you up, follow the steps in its letter.
- Get your records in from 6 April. Your software needs digital records of your income and expenses from the start of the tax year, for each self-employment and for your property business if you’re a landlord.
- Don’t change your update period now unless your software lets you. GOV.UK says you have to choose calendar update periods before you send your first update, and you can’t change them for the rest of the tax year after that.
- Send the outstanding update or updates. Follow your software’s steps. GOV.UK says you must still send an update even if you had no income or expenses in the period. Our nil update guide covers that.
- Check it went through. GOV.UK says your HMRC online account will show “You sent a quarterly update” in recent activity.
If you use an accountant or bookkeeper, ask them who is sending what, and when.
Penalties: what happens if you’re late
For the 2026 to 2027 tax year, GOV.UK’s penalties guidance says: “There are no penalties for missing a quarterly update deadline for the 2026 to 2027 tax year.” You still need to keep digital records and send your quarterly updates before you can submit your tax return.
That doesn’t mean there are no penalties at all. GOV.UK says:
- penalty points still apply for a late tax return this year
- the new late payment penalties apply from the tax year you join MTD
- late payment interest works the same way as before
From the tax years after 2026 to 2027, a missed quarterly update deadline can mean a penalty point. If you reach 4 points, you get a £200 penalty, plus £200 for each further missed submission deadline. You can only get one point per deadline, even if you have more than one business.
At the Budget on 28 October 2026, the government said it won’t apply late submission points to quarterly updates in 2027 to 2028 for people required to join MTD in April 2027 (OOTLAR, measure 2.36). That measure is about the April 2027 group, not people who joined in April 2026. Our MTD penalties guide has more detail.
Getting help on Saturday 7 November
HMRC recommends getting in touch during the week, when its full phone service is open. For the deadline day, HMRC has said (Agent Update issue 148 and software developer newsletter edition 8):
- the Self Assessment helpline (0300 200 3310) will be open from 9am to 3pm for MTD for Income Tax queries
- webchat will be open from 8am to 4pm
- the Agent Dedicated Line will be closed, so agents should use the Self Assessment helpline
- if HMRC can’t sort a query on the day, it may arrange a callback early the following week
For problems with the software itself, contact your software provider. If you get a call, text or email asking for bank details or your sign-in, check it with our guide to spotting fake HMRC contact.
What’s next
The third quarterly update is due on Sunday 7 February 2027. It will cover 6 April 2026 to 5 January 2027 (or 1 April to 31 December for calendar periods). ICAEW points out it comes shortly after the 31 January 2027 deadline for 2025 to 2026 Self Assessment returns.
Frequently asked questions
I missed 7 August. Will I get a penalty?
GOV.UK says there are no penalties for missing a quarterly update deadline in the 2026 to 2027 tax year. You still need to send the update, and you’ll need all your updates in before you can file your 2026 to 2027 tax return.
Does my 7 November update cover July to October only?
No. With standard update periods it covers 6 April to 5 October 2026. Each update covers the tax year so far.
Can I send one update for both quarters?
ICAEW understands some software allows this. Check with your software provider, and check both obligations show as met afterwards.
I got the first update wrong. Do I need to resend it?
ICAEW and GOV.UK say corrections to your digital records are picked up in the next update, so you don’t need to go back and resend the first one.
Is the helpline open on Saturday?
Yes, HMRC says the Self Assessment helpline is open from 9am to 3pm on Saturday 7 November for MTD queries, and webchat from 8am to 4pm.
Sources
All checked on 2 November 2026.
- Use Making Tax Digital for Income Tax: Send quarterly updates (GOV.UK)
- Penalties for Making Tax Digital for Income Tax (GOV.UK, last updated 30 March 2026)
- Find out if and when you need to use Making Tax Digital for Income Tax (GOV.UK)
- Check what to do if HMRC has signed you up for Making Tax Digital for Income Tax (GOV.UK)
- Deadline approaches for first Making Tax Digital quarterly update (HMRC news release, 23 July 2026)
- 436,000 sole traders and landlords make their tax digital (HMRC news release, 12 August 2026)
- Issue 148 of Agent Update (HMRC, 15 October 2026)
- Edition 8: Making Tax Digital for Income Tax software developer newsletter (HMRC, 30 October 2026)
- Quarterly updates with Making Tax Digital (HMRC campaign site)
- Budget 2026: Overview of tax legislation and rates, measure 2.36 (HM Treasury and HMRC, 28 October 2026)
- Self Assessment: general enquiries (GOV.UK)
- How to get help ahead of the next MTD deadline on 7 November (ICAEW Insights, 20 October 2026)
