Compliance dates · 7 November 2026 · UK
The second Making Tax Digital quarterly update is due on 7 November 2026
The second Making Tax Digital for Income Tax quarterly update is due on 7 November 2026, covering 6 July to 5 October 2026. The quarter has closed by the time the update falls due.
No penalty points apply in the first year. The date still has to be met, and the record keeping behind it is what makes the third quarter easier than the second. The first year runs without penalty points, and the quarters carry on regardless of that.
Sole traders and landlords over the income threshold
Sole traders and landlords with qualifying income over £50,000. Qualifying income is the test, so a landlord and a sole trader on the same figure are treated alike.
Filing the July to October quarter
- Check your qualifying income against the £50,000 threshold.
- Pull together income and expense records for 6 July to 5 October 2026.
- Submit the quarterly update by 7 November 2026.
- Keep the submission record even though no penalty points apply in the first year.
- Diarise the quarter that follows so the next update does not arrive as a surprise.
The MTD ITSA system
The quarterly update is the core of Making Tax Digital for income tax.
MTD ITSA £750
Making Tax Digital for income tax self assessment, phased from April 2026.
Finance Act provisions · United Kingdom
Verified 19 August 2026.