If you’re a sole trader or landlord already using Making Tax Digital (MTD) for Income Tax, your second quarterly update is due by 7 November 2026. That’s a Saturday, so don’t leave it to the last day.
Since September 2026, HMRC has also been signing people up to MTD itself. If you’ve had a letter, here’s what it means and what to check.
Key points
- The second quarterly update is due by Saturday 7 November 2026.
- It covers the standard period from 6 April to 5 October 2026 (or to 30 September for calendar periods).
- Since September 2026 HMRC has been signing up, in stages, people whose qualifying income was over £50,000 in 2024/25 and who haven’t joined. HMRC is sending real letters about this. You can check whether HMRC has signed you up in your HMRC online services account.
- There are no penalty points for late quarterly updates in 2026/27, but you still need to send them before you can file your tax return. Penalty points still apply to late tax returns for 2026/27. Penalty points for late quarterly updates apply from the 2027/28 tax year.
- Your 2025/26 Self Assessment return is still due by 31 January 2027.
On this page
Who this applies to
MTD for Income Tax applies to sole traders and landlords whose qualifying income was over £50,000 in 2024/25. They started from 6 April 2026. Qualifying income is your self-employment plus property income, before expenses.
It also matters if you’ve had a letter from HMRC saying it has signed you up. We cover that below.
Your second quarterly update: due 7 November
The second quarterly update for 2026/27 is due by 7 November 2026. That date is a Saturday, so aim to send it during the week before.
It covers the standard period from 6 April to 5 October 2026. If you use calendar periods, it covers the period to 30 September.
You send it from your digital records using compatible software. If someone sends it for you, get your records to them in good time. HMRC’s guidance is here: Use Making Tax Digital for Income Tax: send quarterly updates.
Has HMRC signed you up?
Since September 2026 HMRC has been signing up, in stages, people whose qualifying income was over £50,000 in 2024/25 and who haven’t joined. It uses the information it holds, which may be out of date.
HMRC is sending these letters, by post or to your HMRC online services account. If you’re not sure a letter is real, don’t click any links. Check your HMRC online services account or send it to us. Don’t ignore it.
If you’ve had one:
- read it carefully and note any dates it gives;
- catch up on any quarterly updates the letter says are overdue;
- check whether the information HMRC has used about you is right and up to date;
- read HMRC’s guidance: Check what to do if HMRC has signed you up for Making Tax Digital for Income Tax;
- send it to us if anything looks wrong, or if you’re not sure you should be in MTD.
Digital-exclusion exemptions exist. Ask us whether one applies to you.
Penalties and the year-end return
There are no penalty points for late quarterly updates in 2026/27. That doesn’t mean you can skip them: you still need to send them before the year-end return. Penalty points do still apply if your 2026/27 tax return is late.
Penalty points for late quarterly updates apply from the 2027/28 tax year (from 6 April 2027).
Your 2025/26 Self Assessment return is still due by 31 January 2027. The first MTD year-end return is due by 31 January 2028.
Coming next: MTD over £30,000 from April 2027
From 6 April 2027, MTD for Income Tax extends to sole traders and landlords with qualifying income over £30,000. If yours was over £30,000 in 2025/26, that’s your start date. HMRC says that is about 1,077,000 more people (HMRC press release, 5 October 2026). The threshold then falls to over £20,000 from April 2028.
To sign up, you must be registered for Self Assessment and have sent a tax return in the last two years. Agents can sign clients up.
Sources
Our main sources are HMRC and GOV.UK:
- Use Making Tax Digital for Income Tax: send quarterly updates
- Check what to do if HMRC has signed you up for Making Tax Digital for Income Tax
- Agent Update: issue 147
- HMRC news: sole traders and landlords earning more than £30,000 urged to act now
Talk to us about MTD
Whether you need help with your 7 November update or you’ve had a letter from HMRC and want a second pair of eyes on it, we can help. Call us on 020 7164 0225, send us a WhatsApp message or email your tax enquiry to hello@ibandco.co.uk.
See also our Making Tax Digital page.
Checked on 9 October 2026. The Budget on 28 October 2026 may change some of these rules and rates. We plan to review this post after the Budget. Please check with us before acting.
Please note: this article is general information based on our understanding of UK tax rules at the date shown above. It is not advice for your circumstances, and tax rules and rates can change. Please speak to us before acting on it.
Ishmael Bangura FFA
Ishmael Bangura FFA is a qualified tax adviser and Fellow Financial Accountant with a finance degree and 15 years’ experience across corporate finance and practice, including earlier corporate roles. He and his team have helped more than 950 clients. IB&Co Accountants is regulated by the IFA and IPA. IB&Co is based at Level 37, 1 Canada Square, Canary Wharf.
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