Key takeaways

  • The second MTD for Income Tax quarterly update is due by Saturday 7 November 2026.
  • Most people send the period 6 April to 5 October 2026. Calendar update periods end on 30 September instead, with the same deadline.
  • Each update shows totals for the tax year so far for each business, by category. HMRC does not see individual receipts or invoices.
  • HMRC will not apply penalty points for late quarterly updates in 2026 to 2027, but every update must be sent before the tax return can be filed.
  • Send a nil update if the period had no income or expenses.

The second Making Tax Digital for Income Tax quarterly update is due on Saturday 7 November 2026. For most sole traders and landlords it covers 6 April to 5 October 2026. HMRC has confirmed there are no penalty points for late quarterly updates in the 2026 to 2027 tax year, but each update must still be sent before the tax return can be filed.

Who must send the 7 November update

You must use MTD for Income Tax in 2026 to 2027 if you are registered for Self Assessment, have self-employment or property income and have qualifying income above £50,000. Qualifying income is gross turnover before expenses, from self-employment and property combined.

HMRC began signing up customers who should already be in the service from September 2026. It is using 2024 to 2025 records to decide who they are. By 12 August HMRC reported more than 570,000 sign-ups and more than 436,000 first quarterly updates.

The next group, with qualifying income above £30,000, joins from 6 April 2027. See the MTD for Income Tax timeline for every threshold date.

Which period the update covers

HMRC sets two types of update period. Both have the same deadline of 7 November 2026.

Update period typeSuitsSecond update covers
StandardYear matches the tax year6 April to 5 October
CalendarYear runs 1 April to 31 March6 April to 30 September

Your software uses standard periods by default. You can only switch to calendar periods before you send your first quarterly update of the year. After that the choice is fixed until the next tax year.

What goes in the update

Your software adds up your digital records and creates the update for you to check. Each update covers the tax year so far, not just the latest three months.

  • Totals by category. Income and expenses use the same categories as Self Assessment.
  • One update per business. Send a separate update for each self-employment and each property business.
  • No receipts. HMRC does not receive individual invoices or receipts.
  • No tax adjustments. You do not need to make accounting or tax adjustments before sending.
  • Nil updates. If you had no income or expenses in the period, you must still send an update.

Jointly let properties have a choice. You can include income and expenses, or income only. If you leave out the expenses, report them after the tax year ends by resending your fourth update before you file the return.

How to send it

Use your MTD-compatible software and sign in with the HMRC details you used when you signed up. You can send an update at any time after the update period ends, up to and including the deadline. HMRC also lets you send up to 10 days before the period ends if you expect no further transactions.

After you send the update, your software and your HMRC online account show an estimate of your tax bill for the year so far. The estimate is less accurate if you have other income that HMRC does not yet know about. Our guide to digital record keeping for MTD explains what the records must contain.

What if you miss 7 November

HMRC will not apply penalty points for late quarterly updates during 2026 to 2027. That is the rule for the whole tax year. It does not remove the requirement to send updates.

You need to send your quarterly updates before you can submit your tax return in software. Penalty points still apply to a late tax return. Penalty points for late quarterly updates start with the 2027 to 2028 tax year, when four points trigger a £200 penalty. Read what happens if you miss an MTD quarterly update for the steps to catch up.

A short checklist for practices

  1. Check each MTD client’s software shows the update period ending 5 October, or 30 September for calendar periods.
  2. Reconcile bank feeds and categorise transactions before 7 November.
  3. Confirm which clients have more than one business and send each update.
  4. Flag clients who have not signed up, because HMRC is now signing people up in stages.
  5. Diarise the next three deadlines: 7 February and 7 May 2027, then 7 August 2027. The full set is in our MTD quarterly deadlines calendar.

Frequently asked questions

When is the next MTD quarterly update after 7 November 2026?

The third update is due on 7 February 2027 and the fourth on 7 May 2027. For standard update periods they cover 6 April to 5 January and 6 April to 5 April.

Is 7 November 2026 a weekend?

Yes, it is a Saturday. HMRC’s guidance gives the date as the deadline and does not say it moves for weekends, so aim to send by Friday 6 November.

Do I send an MTD quarterly update if I had no income?

Yes. HMRC says you must still send the update to tell it there was nothing to report.

Does the 7 November deadline apply to the £30,000 group?

No. People with qualifying income above £30,000 join from 6 April 2027, so their first update is for the 2027 to 2028 tax year.

Sources

Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 1 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.