HOW TO SEND
Use recognised software.
Quarterly updates must be sent through software recognised by HMRC. You can keep your figures in a spreadsheet and use bridging software to submit the update, but the spreadsheet alone does not send it to HMRC.
01 / WHO THIS IS FOR
Already in Making Tax Digital for Income Tax?
MTD for Income Tax started on 6 April 2026 for sole traders and landlords with qualifying income over £50,000. From April 2027, the threshold extends to qualifying income from £30,000 to £50,000. If you are in MTD, send a quarterly update through HMRC-recognised software.
Read GOV.UK Making Tax Digital for Income Tax guidance02 / 2026/27 DEADLINES
Quarterly update dates and periods.
| Send by | Period covered |
|---|---|
| 7 August 2026 | 6 April – 5 July 2026 |
| 7 November 2026 | 6 July – 5 October 2026 |
| 7 February 2027 | 6 October 2026 – 5 January 2027 |
| 7 May 2027 | 6 January – 5 April 2027 |
Updates are cumulative
Each quarterly update covers your tax year to date, not just the latest three months. If you spot an error in an earlier update, you can correct the figures in a later update.
LATE UPDATES
Keep filing on time.
For the first 12 months of MTD, no penalty points are charged for late quarterly updates. The earliest penalty points can apply is for the update due 7 August 2027. You should still send every update by its deadline.
03 / BEFORE YOU SUBMIT
What to have ready.
Gather the records you need to prepare accurate category totals.
04 / KEEP YOUR RECORDS TOGETHER
Plan for the rest of your tax year.
The workbook helps organise records; you still submit updates through HMRC-recognised software.
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FREE PDF CHECKLIST
The deadlines, without the dread.
Get the free 2025/26 Self Assessment deadline checklist (PDF) by email. A simple reminder of what to do and when.