Deadline in focus: if you use standard or calendar update periods for Making Tax Digital for Income Tax in 2026 to 2027, the second quarterly update is due by 7 November 2026. You can send it any time after the update period ends. You do not have to wait until the deadline day.
This page is only about the 7 November 2026 quarterly deadline, not a full explainer of every MTD update. For what quarterly updates contain in general, see MTD quarterly updates explained.
Which period did the 7 November update cover?
GOV.UK sets the same send-by date for both period types:
- Standard update periods (tax year aligned): totals from 6 April to 5 October, send by 7 November
- Calendar update periods (1 April–31 March accounting): totals from 1 April to 30 September, send by 7 November
Each update is cumulative from the start of the tax year to the end of that period. Your software should show the exact window that applies to you.
Before 7 November: checklist
- Confirm you are in MTD for the income sources involved (self-employment, property, or both).
- Bring digital records up to date through the end of the update period (amounts, dates and categories in compatible software, or with your agent).
- Check joint property choices if relevant: for jointly let property, GOV.UK allows income-and-expenses or income-only in quarterly updates (expenses must be sorted later if you omit them).
- Send the update through compatible software, or ask your accountant/agent to send it.
- Diary the next dates, typically 7 February 2027 and 7 May 2027 for later 2026 to 2027 updates when periods align.
Penalties for this particular deadline
For the 2026 to 2027 tax year, HMRC will not apply penalty points for late quarterly updates. That soft landing does not make the update optional: you still need to send quarterly updates before you can submit your tax return. Late tax returns and late payment of tax can still attract penalties. Re-check GOV.UK MTD penalties for the year you are in.
If records are behind this week
Prioritise usable totals from bank exports, invoices and (for landlords) agent statements covering the period. Guessing figures just to clear a screen is a poor fix. If you want the workflow handled rather than DIY catch-up alone, TaxSimba’s Making Tax Digital service is accountant-led. You still supply the evidence.
Confirm dates in your software and on current GOV.UK guidance.
Check the export starts at the right date
Illustrative preparation example.
You download July-to-September bank activity for the second update. That export alone does not explain the full cumulative totals. Keep the earlier records and check the software’s selected reporting basis before approving the update.
Check: Does the proposed submission reconcile to the entire cumulative coverage period?
| Check | Practical action |
|---|---|
| Standard or calendar periods? | Confirm the actual cumulative window shown in software before reconciling totals. |
| Are all relevant businesses covered? | Check each required business update and any earlier missing submission. |
| Has HMRC accepted the update? | Save the dated acknowledgement and period; a completed upload to your accountant alone is not submission evidence. |
Do I have to wait until 7 November?
No. Send after the relevant period ends once your records are ready. Allow time to resolve access, record or software problems.
What if the deadline has already passed?
Check the missing obligation in software and send the required update promptly. The 2026/27 quarterly penalty concession does not make updates optional or cover every other tax obligation.
Download a checklist for this guide
- Confirm standard or calendar update periods.
- List each business and cumulative reporting window.
- Reconcile bank, cash and agent records.
- Assign a named sender and an earlier internal deadline.
- Save acknowledgement, period and any follow-up action.