If you are a sole trader or landlord with qualifying income over £50,000, your second Making Tax Digital quarterly update is due by 7 November 2026. It is the first one many people will file without the novelty of August to keep them on track.
What period it covers
The update covers the tax year to 5 October 2026. Quarterly updates are cumulative, so you send your year-to-date figures rather than just the three months since July. If you chose calendar quarters, your period runs to 30 September instead. The deadline is the same either way.
What you send
Totals of your income and expenses for each business, split into HMRC's categories. If your turnover is under £90,000, you can send a single figure for expenses. Each self-employment and each property business has its own update, so a sole trader who also lets a flat sends two.
The update has to go from MTD-compatible software. It does not need to be perfect. Adjustments, reliefs and anything you correct later are dealt with in the final declaration after the year end.
If you missed August
HMRC is not issuing penalty points for late quarterly updates in 2026/27. Because updates are cumulative, the November update brings your figures up to date anyway. You do still need to send the August one before the final declaration. More on that in our piece on missed quarterly updates.
The real work
The submission itself takes minutes. The work is having your records current: every sale and every cost in the software by the end of the period. If you are typing up receipts the night before, the deadline will feel worse every quarter.
We file quarterly updates and final declarations for sole traders and landlords, and keep the bookkeeping current where you would rather not. See our Making Tax Digital page or call us on 01242 226789.
