The second quarterly update for Making Tax Digital for Income Tax must be submitted by Saturday 7 November 2026.
Sole traders and landlords earning more than £50,000 from their self-employment and property must send their second Making Tax Digital for Income Tax quarterly update to HM Revenue & Customs (HMRC) by Saturday 7 November 2026.
What is the quarterly update?
The quarterly update covers income and expenses for the second three months of the tax year. The update is a short summary sent directly to HMRC through recognised software and takes minutes to complete.
Some software includes the digital support tool, HMRC Assist, which gives tailored feedback to help customers spot potential errors before submission. HMRC customers remain responsible for ensuring their return is accurate.
After each update, users can see an estimate of their tax bill, helping them to plan ahead.
Tax return deadline
The tax return deadline remains 31 January. Quarterly updates do not replace the tax return – HMRC customers will still need to submit their return and pay any tax owed by the 31 January 2027 deadline.
Read further information on quarterly updates with Making Tax Digital
Source: nibusinessinfo
