HM Revenue and Customs (HMRC) is helping sole traders and landlords earning more than £50,000 prepare for their second Making Tax Digital (MTD) for Income Tax quarterly update by answering some of the most common questions raised since the first quarterly update in August.
\n\nCustomers must submit their second quarterly update to HMRC by 7 November 2026.
\n\nFact: An MTD quarterly update is not a tax return. It’s a short summary of self-employment and property income and expenses, which is sent through compatible software. There’s no tax calculation involved and no payment is due when you send it.
\n\nCustomers’ overall tax position is only calculated when they submit their tax return for the 2026 to 2027 tax year.
\n\nFact: If a customer successfully completed their first quarterly update in August, there’s no need to recheck their status or contact HMRC for reassurance. They can check their submission history at any time by logging into their HMRC online account or through MTD software, without needing to call or use webchat.
\n\nFact: There are a variety of HMRC-recognised software options to suit different needs and circumstances. Some customers use software designed specifically for sole traders and landlords, while others use more advanced accounting packages. Some free software options are also available. Customers can also use spreadsheets linked to bridging software. There is guidance on GOV.UK to help people choose MTD compatible software that is right for them.
\n\nFact: MTD allows customers to keep their information up-to-date throughout the year. If a customer spots a mistake with a digital record, then they should correct it as soon as possible. The correction will then be reflected in the next quarterly update they send – so there’s no need to resend quarterly updates.
\n\nFact: Customers can send their second quarterly update before or on 7 November. HMRC is encouraging people to send it as early as possible following the end of the update period.
\n\nCustomers that need support should contact HMRC during the week when the full phone service is available. However, phone support will be available through the Self Assessment helpline on Saturday 7 November (from 9am to 3pm) for customers who need assistance with sending their quarterly update.
\n\nCraig Ogilvie, HMRC’s Director of Making Tax Digital, said:
\n\n\n\n\nThousands of sole traders and landlords have already successfully sent their first quarterly update, and we want the second to be just as straightforward.
\n\nAs the next deadline approaches, we’re helping customers prepare with confidence by answering common questions about MTD and highlighting the support available.
\n\nCustomers can send their update any time before 7 November and I would encourage them to do so as early as possible to ensure they have everything in place before the deadline.
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Quarterly updates are not tax returns, no tax is due when they’re sent, and customers can keep their information up to date throughout the year.
\n\nFor more information about MTD for Income Tax, visit GOV.UK.
\n\nMTD for Income Tax became mandatory for sole traders and landlords earning more than £50,000 from 6 April 2026.
\n\nQuarterly updates must be sent through HMRC-recognised software, including bridging software for those using spreadsheets.
\n\nAgent Dedicated Line (ADL) will not be available on Saturday 7 November, however agents can contact the Self Assessment helpline on 0300 200 3310 for support. Business-as-usual webchat services will be available from 8am to 4pm.
\n\nThere are certain exemptions from MTD for Income Tax, including for those who are digitally excluded. Visit GOV.UK for details.
\n\nMTD for Income Tax will extend to sole traders and landlords earning more than £30,000 from 6 April 2027, and to those earning more than £20,000 from 6 April 2028.
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