Last checked 26 October 2026
Quick answer
If you’ve used Making Tax Digital for Income Tax (MTD) since 6 April 2026, your second quarterly update is due by 7 November 2026, which is a Saturday. With standard update periods it covers 6 April to 5 October 2026. It’s a summary of your income and expenses, not a tax return. HMRC says there are no penalty points for late quarterly updates in the 2026 to 2027 tax year, but you still need to send them before you can submit your tax return.
This is general information, not tax advice. Check GOV.UK or speak to an accountant about your situation. Why we say this.
This one is for sole traders and landlords who joined MTD from 6 April 2026 because their qualifying income was over £50,000. HMRC’s news release on the £30,000 threshold calls the second quarterly update on 7 November “their next milestone”. Here’s a calm five-step run through, using HMRC’s guidance.
Step 1: check which period you’re reporting
HMRC’s Send quarterly updates guidance says there are two types of update period, with the same deadlines:
| Update period type | Second update covers | Deadline |
|---|---|---|
| Standard (the default in your software) | 6 April to 5 October | 7 November |
| Calendar (if your accounting period is 1 April to 31 March) | 1 April to 30 September | 7 November |
HMRC says each update covers from the start of the tax year to the end of the update period, so it’s a running total, not only July to October. Our guide to standard and calendar update periods explains the difference.
Step 2: get your digital records up to date
HMRC says your compatible software adds together your digital records for each business to create totals for each income and expense category. You don’t need to make accounting or tax adjustments before sending a quarterly update.
Before you press send, check:
- every sale and expense up to the end of the period is in your software
- you’ve got one set of records for each self-employment, and one for your UK property business if you’re a landlord
- earlier mistakes are corrected in your records
HMRC says corrections you make to your records are included in your next update. Our guide to correcting MTD mistakes covers this. Quiet quarter? HMRC says you must still send an update even if there was no income or expenses in the period. See our nil update guide.
Step 3: remember it’s not a tax return
HMRC says quarterly updates “are summaries, not tax returns”, and that it won’t receive details of individual receipts or invoices. HMRC’s August news release says “Quarterly updates do not replace Self Assessment”, and that the Self Assessment tax return deadline remains 31 January.
According to HMRC’s campaign page, people with qualifying income over £50,000 submit their 2026 to 2027 tax return straight from MTD software by 31 January 2028. Our guide to quarterly updates explained goes into more detail.
Step 4: send it in good time
HMRC says you can send a quarterly update any time after the end of the update period, up to and including the day of the deadline.
The period ended on 5 October (or 30 September for calendar periods), so you can send it now.
The deadline is Saturday 7 November 2026. Nothing on GOV.UK moves it because it falls at a weekend, so it stays 7 November. You can send it on the day, or on any day before then if you’d rather not leave it to the weekend. If your accountant or bookkeeper sends it for you, agree who’s doing what in good time.
If you need help on Saturday 7 November
HMRC recommends sending your update during the week if you can, when its full telephone service is open. If you still need help on the deadline day, HMRC has confirmed extra support on Saturday 7 November 2026:
- Self Assessment helpline: 9am to 3pm for Making Tax Digital for Income Tax queries
- webchat: 8am to 4pm as usual
HMRC says the Agent Dedicated Line will not be open that Saturday. Agents who need telephone help with an MTD query should use the Self Assessment helpline instead. The Welsh language helpline and the extra support service will also not be available that day. If HMRC cannot resolve a query on the day, it may arrange a callback early the following week.
(CIOT summary of HMRC’s confirmation, 20 October 2026; Agent Update issue 148, 15 October 2026.)
Step 5: if you missed 7 August or had a reminder letter
HMRC’s August news release says more than 436,000 sole traders and landlords sent their first quarterly update, and that those who haven’t “can do so now”.
In its July 2026 newsletter for software developers (edition 5), HMRC said people who signed up from April 2026 and missed the 7 August deadline will get a reminder letter. It said letters were “scheduled to be issued from October 2026” and will explain the action needed to bring things up to date. People who’ve opted for digital messages may also get reminders in their HMRC online account.
HMRC has also said it will sign up people who should be using MTD for 2026 to 2027 but haven’t signed up. Its guidance for people HMRC has signed up says to catch up on digital records from the start of the tax year and “send your overdue quarterly update as soon as possible”.
HMRC’s Agent Update issue 148 (15 October 2026) says that since September 2026 it has been automatically signing up people who should use MTD for 2026 to 2027, based on their latest tax return, and writing to them to confirm. Check whether you’ve had a letter, then catch up on digital records from the start of the tax year and send any overdue quarterly update as soon as you can.
Follow the steps in your own letter. If any message asks for bank details or your sign in, check it with our guide to spotting fake HMRC contact.
The penalty position for 2026 to 2027
HMRC’s penalties guidance says: “There are no penalties for missing a quarterly update deadline for the 2026 to 2027 tax year.” Its quarterly updates guidance adds that penalty points still apply for late tax returns this year.
HMRC says points-based penalties for late quarterly updates apply for tax years after 2026 to 2027. From then, each missed deadline can mean a point, and at 4 points there’s a £200 penalty. Separately, HMRC’s new late payment penalties apply from the tax year you join MTD, including 2026 to 2027, and late payment interest still applies. Our guide to MTD penalties from April 2027 explains the details.
When to talk to an accountant or HMRC
Speak to an accountant if you’re unsure what to include, have more than one business, or think your records are wrong. For software questions, HMRC says to contact your software provider.
HMRC’s help and support page lists its MTD digital assistant and Self Assessment: general enquiries. If you disagree that you need to use MTD at all, HMRC’s guidance says to contact HMRC. Our MTD help and support guide has more.
Frequently asked questions
Will I get a penalty if I’m late on 7 November?
HMRC says there are no penalties for missing a quarterly update deadline for the 2026 to 2027 tax year. You still need to send it before you can submit your tax return, and penalties for a late tax return or late payment still apply.
I missed 7 August. What now?
HMRC says those who haven’t sent their first update can do so now. Follow any letter HMRC sends you, and speak to your accountant or HMRC if you’re stuck.
Sources
All checked on 26 October 2026.
- Send quarterly updates (GOV.UK)
- Penalties for Making Tax Digital for Income Tax (GOV.UK)
- 436,000 sole traders and landlords make their tax digital (HMRC news release, 12 August 2026)
- Sole traders and landlords earning more than £30,000 urged to act now (HMRC news release, 5 October 2026)
- Making Tax Digital for Income Tax software developer newsletter, edition 5 (GOV.UK)
- Quarterly updates with Making Tax Digital (HMRC campaign site)
- Check what to do if HMRC has signed you up for Making Tax Digital for Income Tax (GOV.UK)
- Making Tax Digital for Income Tax: help and support (GOV.UK)
- Find out if and when you need to use Making Tax Digital for Income Tax (GOV.UK)
- Making Tax Digital for Income Tax: HMRC support for second quarterly update deadline (CIOT, 20 October 2026)
- Issue 148 of agent update (GOV.UK, 15 October 2026)
Where to check
What changed. : . 26 October 2026: First published.
