If you are already using Making Tax Digital for Income Tax, your next quarterly update is due by 7 November 2026.
For sole traders and landlords who came into MTD for Income Tax from April 2026, this is the second quarterly update of the tax year. It is a good time to make sure your bookkeeping is up to date, your digital records are complete and your compatible software has the information it needs.
One important point is that the second update does not simply cover July, August and September. HMRC’s quarterly updates are cumulative, so the information runs from the beginning of the tax year to the end of the second update period.
What Is Due By 7 November 2026?
If you use the standard MTD update periods, your second quarterly update covers 6 April to 5 October 2026.
If you have chosen calendar update periods, it covers 1 April to 30 September 2026.
In both cases, the submission deadline is 7 November 2026.
The update is sent through compatible software and summarises the income and expenses held in your digital records.
If you need a broader introduction to the system, our Making Tax Digital for Income Tax guide explains the overall requirements in more detail.
Why Your Bookkeeping Matters Before The Deadline
MTD for Income Tax makes regular bookkeeping more important because your records feed into quarterly submissions rather than simply being dealt with around the annual Self Assessment deadline.
Before submitting your next update, it is worth checking that:
- Business income has been recorded
- Expenses have been entered
- Missing transactions have been added
- Business and personal transactions have been correctly separated
- Your records cover the full update period
- Your compatible software is ready to submit the information
HMRC advises creating digital records as close to the date of each transaction as possible. Keeping records current also makes each quarterly update easier to manage.
If your records have started to fall behind, our bookkeeping service may help you get them organised before future deadlines.
Do Not Treat The Second Update As Three Separate Months
This is an easy point to misunderstand.
The second quarterly update is cumulative. That means it contains information from the start of the tax year through to the end of the second update period, rather than reporting only the most recent three months.
For standard periods, that means your records should cover 6 April to 5 October.
For calendar periods, they should cover 1 April to 30 September.
This cumulative approach also means corrections made to earlier digital records can be reflected in a later quarterly update without necessarily resending the previous update.
Who Is Already Required To Use MTD For Income Tax?
From April 2026, MTD for Income Tax became mandatory for individuals registered for Self Assessment who receive qualifying income from self-employment or property and had qualifying income of more than £50,000 in the 2024 to 2025 tax year.
Qualifying income means gross income from self-employment and property before expenses.
Further groups are due to enter the system in later years. Those with qualifying income above £30,000 in 2025 to 2026 are due to start from April 2027, followed by those above £20,000 in 2026 to 2027 from April 2028.
For sole traders who want wider accounting support alongside MTD, see our sole trader accounts page.
What If You Missed The First MTD Quarterly Update?
The first quarterly update for the 2026 to 2027 tax year was due on 7 August 2026.
If you missed it, do not simply ignore the earlier records and start from the latest quarter. You may need to bring your digital bookkeeping up to date from the beginning of the tax year.
HMRC states that there are no penalties specifically for missing a quarterly update deadline during the 2026 to 2027 tax year, but you still need to maintain digital records and send the required updates before you can submit your tax return.
If you are unsure what has or has not been submitted, checking this before the November deadline is sensible.
MTD Does Not Remove Your Existing Self Assessment Responsibilities
Moving into MTD for Income Tax does not mean your previous tax return disappears.
If you started MTD in April 2026, you still need to submit your 2025 to 2026 Self Assessment Tax Return using the usual process by 31 January 2027.
Your first tax return using the MTD process will relate to the 2026 to 2027 tax year.
If you need help with your current return as well as preparing for MTD, visit our Self Assessment Tax Returns page.
A Simple Checklist Before 7 November
If the November deadline applies to you, use the next few weeks to check that:
- Your bookkeeping is up to date
- Your digital records cover the correct period
- Income and expenses have been recorded
- Any obvious errors or missing transactions have been corrected
- Your MTD-compatible software is working correctly
- You know whether you use standard or calendar update periods
- Your second quarterly update is ready to submit by 7 November
Leaving the bookkeeping until the last few days can turn what should be a routine update into a much bigger task.
Frequently Asked Questions About The November MTD Deadline
When Is The Second MTD For Income Tax Quarterly Update Due?
The deadline is 7 November 2026 for both standard and calendar update periods.
Does The Update Only Cover July To September?
No.
Quarterly updates are cumulative. The second standard update covers 6 April to 5 October, while the second calendar update covers 1 April to 30 September.
Do I Need To Pay Tax On 7 November?
The quarterly update is a reporting requirement rather than a separate quarterly Income Tax payment deadline. HMRC uses the information to help provide an estimated tax position, while the normal tax payment rules continue to apply.
Can My Accountant Help With My Quarterly Updates?
Yes. An accountant can help make sure your bookkeeping is organised, explain which periods apply and support the preparation of your MTD submissions.
Get Your Records Ready Before The Next MTD Deadline
Making Tax Digital for Income Tax is designed around more regular digital record keeping. That means staying on top of bookkeeping throughout the year is increasingly important.
CG Accounting Services provides straightforward accounting and bookkeeping support backed by 10+ years of experience, helping sole traders and small businesses understand what they need to do without unnecessary jargon.
If your records are behind, you are unsure what needs to be included in your next update or you would like help managing MTD going forward, contact CG Accounting Services to discuss your requirements.