If you joined Making Tax Digital for Income Tax in April, your next quarterly update is due by 7 November 2026. Many sole traders and landlords picture it as "the July to October return". It isn't. On GOV.UK's current guidance, each quarterly update is cumulative: it covers the whole tax year so far, starting from 6 April.
That changes how you prepare for it, and it gives you a useful chance to tidy up anything that went wrong in the first update.
Check which update period you are on
GOV.UK sets out two kinds of update period. The deadlines are the same for both:
- Standard periods (the software default): the November update covers 6 April to 5 October.
- Calendar periods (if you chose them before your first update): the November update covers 1 April to 30 September.
Either way, the deadline is 7 November. GOV.UK says you must choose calendar periods before sending your first update, and you can't change for the rest of the tax year once an update has been sent. So open your software and confirm which one it is using before you start checking figures.
Who this applies to right now
GOV.UK's eligibility guidance says people whose qualifying income on their 2024 to 2025 Self Assessment return was over £50,000 should have started using MTD for Income Tax from 6 April 2026. The £30,000 threshold (based on the 2025 to 2026 return) applies from 6 April 2027, and £20,000 (based on the 2026 to 2027 return) from 6 April 2028. Check your own position on GOV.UK rather than assuming.
Fix earlier mistakes in this update
Because each update shows totals for the year to date, GOV.UK says any corrections you make to your records are included in your next update. If you spotted a missing receipt, a duplicated bank entry or a wrong category after your August update, correct the record in your software now. The November figures will carry the correction.
A short pre-submission routine
- Confirm the period: standard or calendar, and the start date your software shows.
- Reconcile to the bank: make sure every business or property account is complete up to the period end.
- Clear the questions list: unexplained transactions, missing receipts, items that might be personal.
- Look at the year-to-date totals: do income and each expense category look right for six months, not three?
- Send it, then save the confirmation: keep the submission receipt or screenshot with the date.
What about penalties?
GOV.UK says HMRC will not apply penalty points for late quarterly updates during the 2026 to 2027 tax year. That is a soft landing, not a reason to skip them: penalty points still apply to late tax returns for that year, and you need to send your quarterly updates before you can submit your tax return using software. Sending on time keeps the year simple.
Keep the proof
Keep one MTD folder for the year with: which update period you chose, each submission confirmation, a note of any corrections you made and why, and your bank reconciliations at each period end. If HMRC asks a question later, your records and dates answer it.
The guide that sets this out step by step
The Making Tax Digital Survival Blueprint – UK Edition explains quarterly updates, thresholds, software and digital records in plain English, with a compliance calendar, checklists, decision trees and a compliance dashboard to keep your year organised. It is also available on Amazon in Kindle and paperback.
Explore the guide and instant PDF download.
Know what changed. Know what to do. Keep the proof.
📘 PDFBlueprints — plain-English UK compliance guides for landlords, sole traders & small employers. Checklists, trackers & templates. Instant PDF. General information, not legal advice. Update periods, cumulative updates and the 2026 to 2027 penalty position checked against GOV.UK "Send quarterly updates" (updated 16 October 2026) and "Check if you're eligible for Making Tax Digital for Income Tax" on 26 October 2026.