MTD Quarterly Update 2 Due 7 November 2026: What to Send

Short answer

If you've used Making Tax Digital for Income Tax since 6 April 2026, your second quarterly update is due by 7 November 2026. It covers 6 April to 5 October 2026 (or 1 April to 30 September on calendar periods). HMRC won't give penalty points for late updates in 2026/27, but you must send all your updates before you can submit your tax return.

Last checked by hand against GOV.UK: 10 October 2026. Sources are linked in each section. HMRC updates its guidance, so always check the source before you act.

Email reminder · planned send date 27 October 2026

The facts

Update 2 deadline: 7 November 2026. Period: 6 April to 5 October 2026 (standard) or 1 April to 30 September 2026 (calendar). The deadline is the same either way.
Each update is cumulative: it covers the tax year to date, so you can correct earlier figures without resending earlier updates.
You can send it any time from the end of the period up to the deadline.
No income or expenses? You must still send the update.
Late in 2026/27: no penalty points for late quarterly updates this tax year. From 2027/28, each late update gets a penalty point, and 4 points means a £200 penalty (if you're required to use MTD).
Paper returns: if you file your 2025/26 Self Assessment return on paper, HMRC must receive it by 11:59pm on 31 October 2026. Online returns are due by 31 January 2027.

Sources: GOV.UK – Send quarterly updates · GOV.UK – Self Assessment deadlines.

What to do before 7 November

Check your records for 6 April to 5 October are complete: each transaction needs an amount, a date and a category.
Open your MTD software (or your bridging software, if you keep a spreadsheet) and check the totals before you send.
Not sure whether you're in MTD yet? The free MTD checker tells you when you need to start.

Source: GOV.UK – Create digital records.

Questions

Who needs to send an MTD quarterly update by 7 November 2026?

Sole traders and landlords using Making Tax Digital for Income Tax for 2026/27: those whose qualifying income was over £50,000 in 2024/25, who had to start from 6 April 2026, and anyone volunteering. Your software tells you which updates are due.

Is there a penalty if my MTD update is late in 2026/27?

GOV.UK says HMRC will not apply penalty points for late quarterly updates during the 2026 to 2027 tax year. You still need to send your quarterly updates before you can submit your tax return, and penalty points still apply to late tax returns.

Do I need to send update 2 if I had no income or expenses?

Yes. GOV.UK says that if you have not received any income or incurred any expenses during the update period, you must still send your quarterly update to tell HMRC.

A short email 1–3 weeks before key UK tax dates: Making Tax Digital quarterly updates, the 31 January Self Assessment deadline and the end of the tax year. Each one says what's due and who it applies to, and links to the GOV.UK source.

How often: about once a month, never more than 2 a month.
What else: occasionally a note about our record-keeping spreadsheets. No spam, and we never share or sell your address.
Leave any time: there's an unsubscribe link in every email.

Not tax or legal advice. This free tool shows dates and figures worked out from the GOV.UK and legislation.gov.uk rules linked on each page, checked on 10 October 2026. Rules change and your situation may differ – always check the source, and speak to an accountant, solicitor or HMRC if unsure. TaxYearSheets is not connected to HMRC or the government.