Making Tax Digital deadline: sole traders and landlords send their second update by 7 November
If you're a sole trader or landlord already on Making Tax Digital for Income Tax, your second quarterly update goes to HMRC by Saturday. It's a summary of your income and expenses, and there's nothing to pay when you send it.
The next Making Tax Digital deadline is Saturday 7 November 2026. If you’re a sole trader or landlord already on Making Tax Digital for Income Tax, that’s when your second quarterly update has to reach HMRC. There’s no tax to pay when you send it: that comes with your return, which keeps its own Self Assessment filing deadline.
HM Revenue & Customs (HMRC) set out the deadline in a reminder published on 2 November 2026. You’ve been in since 6 April 2026 if you’re registered for Self Assessment and your income from self-employment and property came to more than £50,000, unless you’re exempt. Being digitally excluded is one of the exemptions.
If you’re running the business on your own account, HMRC’s test is about you as an individual. Partnerships aren’t in it yet, although a partner’s own self-employment or property income can still bring them in.
From 6 April 2027, the Making Tax Digital expansion brings in sole traders and landlords with more than £30,000, and from 6 April 2028 those with more than £20,000, HMRC says.
What the Making Tax Digital update is, and how to send it
The update is a summary of your self-employment and property income and expenses. HMRC works out your overall tax position once, when you send your return for the 2026 to 2027 tax year.
You send the update through software HMRC recognises. If someone else does your books, agree now which of you is sending it, and check they have the records they need.
If your records live in a spreadsheet, bridging software can link it up for submission. HMRC says free products are available for simple tax affairs, but there may be limits on how they can be used, so check yours fits.
To check an update arrived, look at your submission history in your HMRC online account or your MTD software. You don’t need to call HMRC to find out.
Spotted a mistake in your digital records? HMRC says to fix it as soon as you can, and the correction goes in with your next quarterly update. You don’t resend the old one.
What happens if you miss it? HMRC’s reminder doesn’t say, and it doesn’t give the dates this update covers either. The penalties are in a separate HMRC guide, “Penalties for Making Tax Digital for Income Tax”.
You can still send it on Saturday, with phone help until 3pm
HMRC confirms you can send the update before or on Saturday 7 November. It encourages you to send it as early as you can after the update period ends.
If you think you’ll need help, ring during the week, when HMRC’s full phone service is running. On Saturday itself, the Self Assessment helpline opens from 9am to 3pm to help you send the update.
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