The second quarterly update deadline for Making Tax Digital for Income Tax is 7 November 2026. If you are a sole trader or property landlord required to use MTD from April 2026, now is the time to bring your digital records up to date and prepare your submission.
J&J Accountants can help you understand your obligations, prepare your records and submit your quarterly updates. Please contact us as soon as possible if you need assistance ahead of the deadline.
Which records does this update cover
Quarterly updates are cumulative: each one summarises the tax year so far. For the second update, the periods are:
- Standard update periods: 6 April to 5 October 2026.
- Calendar update periods: 1 April to 30 September 2026.
Both have the same 7 November 2026 deadline. Check the period already selected in your software, or ask us if you are unsure.
What to do before the deadline
- Bring your digital income and expense records up to date.
- Check invoices, bank transactions and expense receipts for missing or incorrect entries.
- Make sure your MTD-compatible software is ready to submit the update.
- Contact J&J early if you need help reviewing your records or making the submission.
Regular bookkeeping makes it easier to spot gaps while there is still time to resolve them. Keeping records organised throughout the year also helps when it is time to prepare your annual return.
An update does not mean tax is immediately payable
Quarterly updates summarise income and expenses. They are not tax returns, and sending an update does not itself make tax immediately payable. Continue to plan for your normal Self Assessment payment deadlines.
HMRC will not apply penalty points for late quarterly updates in the 2026/27 tax year, but the updates must still be submitted before you can file your tax return through your software.
Read HMRC’s guidance on quarterly updates and deadlines for further details.
Get help from J&J Accountants
For help with Making Tax Digital, bookkeeping or your quarterly submission, call 07793 824995, email office@jandjaccountants.com, or contact J&J.
We are based at Unit 4, Almond House, Betteshanger Road, Deal CT14 0EN, supporting clients across Kent and South East England.
You can also read our Making Tax Digital overview and our separate 2025/26 Self Assessment deadline reminder.
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General guidance for the 2026/27 tax year, updated 21 October 2026. This is not personal tax advice.