If you're a sole trader or landlord with qualifying income over £50,000, Making Tax Digital for Income Tax started on 6 April 2026. You now send HMRC a quarterly update four times a year. The next one is due on 7 November 2026.
Quarterly update deadlines for 2026/27
| Update | Standard period | Calendar period | Send by |
|---|---|---|---|
| 1 | 6 Apr – 5 Jul 2026 | 1 Apr – 30 Jun 2026 | 7 August 2026 |
| 2 | 6 Apr – 5 Oct 2026 | 1 Apr – 30 Sep 2026 | 7 November 2026 |
| 3 | 6 Apr 2026 – 5 Jan 2027 | 1 Apr – 31 Dec 2026 | 7 February 2027 |
| 4 | 6 Apr 2026 – 5 Apr 2027 | 1 Apr 2026 – 31 Mar 2027 | 7 May 2027 |
Notice that every period starts in April. Updates are cumulative: each one covers the tax year so far, not just the last three months. If you spot a mistake from an earlier period, correct your records and the next update includes it.
Calendar periods suit you if your accounts run from 1 April to 31 March. The deadlines are the same either way.
What goes in a quarterly update?
Totals of your income and expenses for each category, the same categories as your Self Assessment return. For self-employment that's turnover and other income, then expense categories such as car, van and travel costs, office costs and professional fees. For UK property it's rent and other property income, then property expenses, with residential mortgage interest kept separate.
Turnover under £90,000? You only need to record whether each item is income or an expense, so you can send total expenses as one figure.
Who has to join, and when?
| Qualifying income | On your tax return for | Making Tax Digital starts |
|---|---|---|
| Over £50,000 | 2024/25 | 6 April 2026 |
| Over £30,000 | 2025/26 | 6 April 2027 |
| Over £20,000 | 2026/27 | 6 April 2028 |
Qualifying income is your self-employment turnover plus your property income before expenses. Wages from a job, your share of partnership profits, dividends and pensions don't count. Some people can get an exemption.
Can I use a spreadsheet?
Yes. You keep your records in the spreadsheet and use bridging software to send the totals to HMRC. Some bridging software is free. The figures must reach the software by a digital link (linked cells, or importing the file). Retyping them or copy-pasting isn't allowed.
What if I'm late?
HMRC won't give penalty points for late quarterly updates in the 2026/27 tax year. You still need to send all four updates before you file your 2026/27 tax return, which is due by 31 January 2028. From 2027/28, late updates earn penalty points.
FAQs
When is the next MTD quarterly update due?
7 November 2026, covering 6 April to 5 October 2026 (or 1 April to 30 September with calendar periods).
Are MTD quarterly updates cumulative?
Yes. Each update covers from the start of the tax year to the end of that period.
Can I do Making Tax Digital with a spreadsheet?
Yes, with bridging software that reads your spreadsheet and sends the totals to HMRC. Don't retype the figures: they must be digitally linked.
Is there a penalty for a late quarterly update in 2026/27?
No penalty points for late quarterly updates in 2026/27. Late tax returns and late payments are still penalised.
Plan it in minutes
Log as you go in HMRC's categories and get year-to-date totals for every update, ready for your bridging software. See the MTD Quarterly Tracker.
See the Making Tax Digital Quarterly Tracker →
