Quick answer: If you are a sole trader or landlord who had to join Making Tax Digital for Income Tax in April 2026, your second quarterly update is due by 7 November 2026. It covers 6 April to 5 October 2026 and shows your income and expenses for the whole tax year so far. Send it from HMRC-recognised software.
Who has to send it
Making Tax Digital for Income Tax applies from 6 April 2026 to sole traders and landlords whose qualifying income (self-employment and property income, before expenses) was over £50,000 on their 2024 to 2025 tax return. It starts for people over £30,000 on 6 April 2027, and over £20,000 from April 2028. If you are not sure which group you are in, see the start dates table or use the free start-date checker. If you are not yet in MTD, you do not have to send anything on 7 November.
What the 7 November update covers
Quarterly update deadlines are 7 August, 7 November, 7 February and 7 May. With the standard tax-year quarters, the 7 November update covers 6 April to 5 October 2026. Some software lets you use calendar quarters instead (ending 30 June, 30 September, 31 December and 31 March); the deadlines are the same.
Each update is cumulative: it shows the total for the tax year to date, not just the last three months. HMRC receives category totals (for example turnover, travel, office costs), not your individual invoices and receipts. You do not need to make accounting or tax adjustments before sending a quarterly update.
What you need to send it
- Digital records of every sale and expense from 6 April, kept in software or a spreadsheet. Our free MTD spreadsheet maker makes one that adds up the categories for you.
- HMRC-recognised software. A spreadsheet on its own cannot send anything to HMRC. You need either accounting software that does it, or bridging software that connects your spreadsheet to HMRC. HMRC publishes the list of software compatible with Making Tax Digital for Income Tax.
- Your sign-up completed. You or your agent must already be signed up for MTD for Income Tax with HMRC.
A quiet quarter still counts
If you had no income and no expenses in the period, you should still send the update so HMRC knows. A zero update is better than a missing one.
What if you are late?
HMRC has said it will not issue late-submission penalty points for late quarterly updates in the 2026 to 2027 tax year. That is a one-year soft landing; it does not cover the year-end return or late payments, and your records must still be kept digitally. From 2027 to 2028, each missed quarterly update or return deadline earns a penalty point, and reaching four points brings a £200 penalty. So 7 November 2026 is the time to get the routine working. Check HMRC's guidance for the current position before relying on this. Full details, including late payment rates, are in our MTD penalties guide.
What comes after
The quarterly updates are not your tax return. After the year ends you send a final declaration, due by 31 January 2028 for the 2026 to 2027 year. Paying tax is separate and the payment dates have not changed.
A simple plan for the next four weeks
- This week: pick your software (or confirm the one you have is on HMRC's list).
- Next week: get every sale and expense since 6 April into your records, by category.
- Before 7 November: check the totals against your bank statements, then send the update.
Dates and rules here are from GOV.UK guidance checked in October 2026. They can change, so confirm on GOV.UK before you act. This is general information, not tax advice.
Frequently asked questions
When is the next MTD quarterly update due?
What period does the 7 November 2026 update cover?
Do I need to send an update if I had no income?
Will I be fined if my quarterly update is late?
Can I send the update from a spreadsheet?
Is the quarterly update my tax return?
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