The 7 November 2026 MTD deadline: how to send your second quarterly update

If you use Making Tax Digital (MTD) for Income Tax, your second quarterly update for the 2026-27 tax year is due by 7 November 2026. This guide covers what the update includes, how to get it ready and send it, and what to do if HMRC has just signed you up or you're running late.

Key facts

Why this update covers six months, not three

MTD quarterly updates are cumulative. Each one covers the tax year so far, from the start of the year to the end of the latest update period. Your 7 November update therefore includes everything from your August update, plus the months since.

That has two practical effects:

• Mistakes in your first update get fixed here. Correct the record in your software and the correction goes into this update. You don't resend the August one.
• Starting late is simpler. If this is your first update, it brings HMRC's figures up to date for the year so far (see "HMRC signed me up" below).

Who needs to send it

You need to send the 7 November update if you're signed up to MTD for Income Tax for 2026-27. HMRC's thresholds are based on qualifying income (self-employment and property income before expenses):

In practice, the 7 November update applies mainly to:

• sole traders and landlords whose qualifying income was over £50,000 in 2024-25, unless they're exempt
• anyone who has volunteered for 2026-27
• anyone HMRC has signed up since September 2026 (see below)

If your qualifying income is £30,000 to £50,000, MTD applies from 6 April 2027 unless you volunteer. Check whether you need MTD or use the eligibility checker.

What goes in the update and what doesn't

Your software adds up your digital records into totals for each income and expense category. These are the same categories as Self Assessment. HMRC calls quarterly updates "summaries, not tax returns".

• Included: totals of your self-employment or property income and expenses for the tax year so far.
• Not included: individual receipts or invoices. HMRC doesn't receive them, but you must keep them to support your figures.
• No adjustments yet: you don't make accounting or tax adjustments before sending a quarterly update. Those come at the end of the year.

Each digital record needs the amount, the date and the category.

How to send it: step by step

1. Gather your records for the latest months. On standard periods that's 6 July to 5 October; on calendar periods, 1 July to 30 September. Bank statements for your business or letting accounts, sales invoices, rent statements and expense receipts.
2. Get them into your software as digital records. Depending on your software, you type them in, import a spreadsheet, link your bank, or upload statements and receipts. If your software pulls in bank transactions, check each one has the right category and add anything that's missing.
3. Categorise each record as income or a type of expense.
   • If a business's turnover is under £90,000, HMRC lets you categorise in less detail for that business.
   • Residential landlords still need to mark restricted finance costs, such as mortgage interest, separately.
4. Check the running totals for the year so far against your bank statements. Look for missing months, duplicates and personal spending.
5. Send the update from your software for each business, confirming the figures. Your HMRC online account will then show "You sent a quarterly update".
6. Look at your tax estimate. After each update you can see an estimate of your tax for the year so far, in your software and your HMRC online account. It's a useful early warning before January.

First update you've sent this year? Check your update periods before you send it. Software defaults to standard periods (6 April to 5 April). If your accounts run 1 April to 31 March, choose calendar periods first. GOV.UK says you can't change your update periods for the rest of the tax year once you've sent an update.

Sole trader checklist

• All sales for the year so far recorded, including cash and card takings
• Business expenses recorded and categorised
• Personal items removed, and the private part of mixed-use costs dealt with
• A separate update for each separate trade. For example, someone who is both an electrician and a driving instructor sends two

Landlord checklist

• All rent for the year so far recorded. All your UK properties go in one UK property update
• Letting agent statements: if you only know the net figure, ask the agent for the gross rent, then record the full income and the expenses separately
• Repairs, agent fees, insurance and other costs recorded; mortgage interest marked as a finance cost
• Jointly let property: record your share. You can choose to leave joint-let expenses out of your quarterly updates and add them later by resending your fourth update
• Foreign property goes in a separate foreign property update

HMRC signed me up: what to do before 7 November

From September 2026, HMRC began signing up people who need to use MTD for 2026-27 but hadn't signed up, based on qualifying income over £50,000 in 2024-25. It's doing this in stages and confirms by letter, in your HMRC online account or by post.

HMRC's steps:

1. Sign in to HMRC online services with your Self Assessment sign-in details and select Making Tax Digital for Income Tax.
2. Check the income sources HMRC holds. Add any new self-employment or property income and tell HMRC about any that have stopped. If all of it stopped before 6 April 2026, update your account. You won't need MTD, but you still submit your 2025-26 return.
3. Choose compatible software and authorise it. Check it supports all your income sources and your update periods.
4. Catch up your digital records from the start of the tax year.
5. Send any overdue update as soon as you can. Your HMRC online account shows which are overdue and which are coming up.

If you think you shouldn't be in MTD, check whether you can get an exemption or contact HMRC.

Missed it, or about to? What happens

For the 2026-27 tax year, HMRC won't apply penalty points for late quarterly updates. But:

• you still need to send every update, because you can't submit your 2026-27 tax return through software until you have
• penalty points still apply to a late tax return (2026-27 is due 31 January 2028)
• from 2027-28, each missed quarterly deadline earns a point (one per deadline, even if several businesses are late), and 4 points means a £200 penalty

If you miss 7 November, send the update as soon as you can and keep your records current for 7 February. See MTD penalties explained.

Volunteers

If you've volunteered for MTD, GOV.UK says penalties don't apply to late quarterly updates while you're volunteering. Penalty points still apply to late tax returns.

Can my accountant send it?

Yes. Once you've authorised them with HMRC, an agent can keep your digital records, send your quarterly updates and submit your tax return. Many will ask for your bank statements and receipts each quarter. See MTD for accountants and agents.

After 7 November: the next dates

Every date is on our MTD deadlines 2026-27 page.

Sending your update with AATAX

AATAX is HMRC-recognised MTD for Income Tax software (reference D6Q7XM, listed in HMRC's software finder). It's built for people who keep paper and PDFs rather than bookkeeping software.

• Sole traders and landlords: free. Connect your HMRC account, upload bank statements, receipts or spreadsheets, check the records and categories AATAX reads, then send your update. No card needed. AATAX for sole traders and landlords
• Accountants: from £99 a year ex VAT for up to 20 clients (£189 for up to 50, £299 for up to 200, plus £0.35 for each client over 200), with unlimited users and no setup fees. VAT returns are an add-on, for 25% more. Try it with up to 3 clients free for 12 months. Clients reply to reminders with their statements and receipts; your team reviews them and files every client's update from one work queue. MTD software for accountants · Book a demo

Sources (GOV.UK, checked 17 October 2026)

• Use MTD for Income Tax: Send quarterly updates (updated 16 Oct 2026)
• Use MTD for Income Tax: Create digital records (updated 16 Jul 2026)
• Find out if and when you need to use MTD for Income Tax (updated 26 Mar 2026)
• Check what to do if HMRC has signed you up for MTD for Income Tax (updated 11 Sep 2026)
• Penalties for MTD for Income Tax (updated 30 Mar 2026)
• Sign up for MTD for Income Tax (updated 13 Oct 2026)
• Apply for an exemption from MTD for Income Tax (updated 17 Aug 2026)
• Choose agents for MTD for Income Tax (separate trades = separate businesses)

This page is general guidance, not tax advice. If you're unsure how the rules apply to you, speak to an accountant or contact HMRC.

Related guides: MTD deadlines 2026-27 · MTD penalties explained · MTD for sole traders · MTD for landlords · All guides