Making Tax Digital for Income Tax: second quarterly update due by 7 November 2026

HMRC is reminding sole traders and landlords whose income exceeds £50,000 that they must submit their second quarterly update under Making Tax Digital (MTD) for Income Tax. The deadline is Saturday 7 November 2026. The first update was due in August.

On 2 November 2026 HMRC published answers to five common misunderstandings.

HMRC's five clarifications

1. A quarterly update is not a tax return. It is a short summary of self-employment and property income and expenses, sent through compatible software. No tax is calculated and no payment is due. Your overall tax position is only calculated when you submit your tax return for the 2026 to 2027 tax year.

2. You do not need to ask HMRC whether your update arrived. If you successfully sent your first update in August, there is no need to recheck your status or call. You can view your submission history in your HMRC online account or in your MTD software.

3. You do not need specialist accounting software. HMRC-recognised options include software designed for sole traders and landlords, more advanced accounting packages, and some free options. You can also use spreadsheets linked to bridging software.

4. A mistake in an earlier period does not mean resending the update. Correct the error in your digital record as soon as possible, and the correction will appear in your next quarterly update.

5. The Saturday deadline does not mean you must send before the weekend. You can send the update before or on 7 November. However, HMRC encourages people to send it as early as possible after the end of the update period.

Help on Saturday

If you need support, you should call on weekdays, when the full phone service is available. On Saturday 7 November 2026, however, the Self Assessment helpline will be open from 9am to 3pm. Agents (accountants) can use that helpline on 0300 200 3310, because the Agent Dedicated Line will not be available on Saturday. Webchat will be available from 8am to 4pm.

Craig Ogilvie, HMRC's Director of Making Tax Digital, said thousands of sole traders and landlords have already sent their first update, and encouraged people to send the second as early as possible.

What this means for you

The rules apply to all sole traders and landlords in the UK, including Poles living here, if their income from these sources exceeds £50,000. MTD for Income Tax has been mandatory for such people since 6 April 2026. From 6 April 2027 it will extend to those earning more than £30,000, and from 6 April 2028 to those earning more than £20,000. There are exemptions, including for people who are digitally excluded; details are on GOV.UK.