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 guidanceAccountant or bookkeeper with newly signed-up clients? See our practice checklist.
CATCHING UP
Behind on MTD, or just been signed up?
If HMRC has signed you up for Making Tax Digital for Income Tax and you have not kept digital records since 6 April 2026, GOV.UK says you need to use compatible software to catch up and create digital records from the start of the tax year, and send any overdue quarterly update as soon as possible. The update due by 7 November 2026 covers 6 April to 5 October 2026 (or 1 April to 30 September 2026 if you use calendar periods). GOV.UK also says you will not get penalty points for missing a quarterly update deadline for the 2026 to 2027 tax year, but penalty points still apply if you miss the tax return deadline.
An organiser, not MTD software: you still need HMRC-recognised or bridging software to send updates. Not tax advice. Not affiliated with, or endorsed by, HMRC.
02 / 2026/27 DEADLINES
Quarterly update dates and periods.
| Send by | Period covered |
|---|---|
| 7 August 2026 | 6 April – 5 July 2026 |
| 7 November 2026 | 6 April – 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.
The penalty easement applies to the 2026/27 tax year only: no penalty points are charged for late quarterly updates in that year. It does not apply to people joining MTD from April 2027, for whom penalty points may apply under the usual rules. 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.