If you missed the 7 November quarterly update, send it now. Quarterly updates are cumulative, no tax is due with an update, and there are no penalty points for late quarterly updates in 2026/27. The next update is due 7 February 2027, and the 2026/27 annual return is due 31 January 2028, so keep your records up to date.
The deadline has passed, but the position is forgiving. A late quarterly update is not a failed tax return, and it does not trigger a fine by itself. The right move is simple: send the update as soon as you can, then stay on track for the next one.
What was due on 7 November
The second quarterly update for Making Tax Digital for Income Tax was due on Saturday 7 November 2026. It applies to sole traders and landlords earning more than £50,000 in qualifying income. They have been in MTD for Income Tax since 6 April 2026.
For most people, the update covered the standard period from 6 April to 5 October 2026. Those on calendar quarters covered 1 April to 30 September 2026. HMRC set out the position in a news release. It is titled Five things you need to know ahead of Making Tax Digital for Income Tax quarterly deadline.
This article is the follow-up to our pre-deadline guide, MTD quarterly update: 7 November deadline. That guide explains what an update is and how to prepare one. This article covers only what to do if the date has passed.
Send it now
Quarterly updates are cumulative. That means each update covers your income and expenses from the start of the tax year. It runs to the end of the update period. If you missed the 7 November update, send it now through your compatible software. Use the figures for the period to 5 October 2026, or to 30 September if you use calendar quarters.
You do not need to send two updates to catch up. One update, sent now, covers the missed period. Because updates are cumulative, the figures will also be picked up in your next update if you wait. Sending now keeps your records current and avoids a backlog.
If you spot a mistake in a record after you have sent an update, correct the record as soon as possible. The correction will be reflected in the next quarterly update you send. There is no need to resend the earlier update. HMRC confirmed this in the same news release.
You can check your submission history at any time by logging into your HMRC online account or through your MTD software. There is no need to call HMRC to ask whether an update arrived, if your software confirms it was sent.
No tax, no penalty points
A quarterly update is not a tax return. It is a short summary of self-employment and property income and expenses, sent through compatible software. There is no tax calculation involved, and no payment is due when you send it. Your overall tax position is only calculated when you submit your tax return for the 2026 to 2027 tax year.
HMRC will not apply penalty points for late quarterly updates in 2026/27. That is the position for this first year of MTD for Income Tax. Do not assume it will stay that way in later years, and do not treat it as a reason to skip updates. The habit matters more than the penalty, because your annual return is built from the same records.
Do not confuse the quarterly update with the Self Assessment return. The 2025 to 2026 Self Assessment return is still due by 31 January 2027. That deadline does carry penalties for late filing. The 7 November date was an MTD quarterly update, not a return deadline.
The dates that come next
The next quarterly update is due on 7 February 2027. It will cover the period to 5 January 2027 for standard quarters, or to 31 December 2026 for calendar quarters. Send it on time, and include any corrections to earlier records, so the cumulative figures stay right.
The 2026 to 2027 annual return is due by 31 January 2028, not 31 January 2027. That is the return for the tax year your quarterly updates cover, and it is filed with a Final Declaration. Keep the two years separate. The 31 January 2027 deadline belongs to the 2025 to 2026 return, which covers the year before MTD quarterly updates began.
MTD for Income Tax will extend to sole traders and landlords earning more than £30,000 from 6 April 2027. It will extend to those earning more than £20,000 from 6 April 2028. If your income is near those thresholds, check whether you will be in scope next year. The GOV.UK guide on using Making Tax Digital for Income Tax sets out who must use it and when.
If your software could not file
If you missed the update because your software could not file it, check the software first. Make sure it is MTD compatible before you try again. There are HMRC-recognised options for sole traders and landlords, including some free software. Spreadsheets linked to bridging software also work. GOV.UK has guidance to help you choose MTD compatible software.
If your software is compatible and the update still will not send, check your records. Make sure they are complete for the period, then try again. If the problem is with your records, fix the records first. The update is only a summary of what your records say.
If you need help, contact HMRC during the week, when the full phone service is available. The Self Assessment helpline is the route for MTD support. Keep a note of what you sent and when, so you can show the update was sent if HMRC asks.
Frequently asked questions
Will HMRC fine me for a late quarterly update?
No, not for 2026/27. HMRC will not apply penalty points for late quarterly updates in this first year. There is no tax due with an update either, because an update is not a tax return.
Do I need to send two updates now to catch up?
No. Quarterly updates are cumulative, so one update sent now covers the missed period. Send the 7 November update now, then send the next one by 7 February 2027.
What if I already sent the August update?
Send the 7 November update now, covering the period to 5 October 2026, or to 30 September if you use calendar quarters. Your August update stays valid.
What if I sent nothing at all this year?
Send an update now, with your figures from the start of the tax year. Then send the 7 February 2027 update on time. Check whether you should have been in MTD from 6 April 2026, and contact HMRC if you are unsure.
Is the 7 February update affected by the late one?
No. The 7 February 2027 update is a separate deadline. Send the missed update now, and send the February update on time, with any corrections included.
What is the Final Declaration?
It is the step that completes your 2026 to 2027 tax return, due by 31 January 2028. It replaces the return declaration used before MTD, and it is filed after your fourth quarterly update.
Does a late update affect my Self Assessment return?
No. The return is a separate filing, due by 31 January 2028 for 2026 to 2027. Keep your records up to date, and the return will follow from them.
Disclaimer
This guide provides general information about the Making Tax Digital quarterly update as of November 2026. Tax rules and government announcements can change. Nothing in this article is tax advice. Always consult with a qualified tax professional about your specific circumstances. That’s what we’re here for. In accordance with our normal practice we give this reference in good faith and in confidence, without legal liability on the part of the author or the company. The author assumes no responsibility or liability for any errors or omissions in the content of this site
The information provided in this blog is for general guidance and educational purposes only and does not constitute financial, tax, accounting or legal advice. iFiler, registered in England under Company Registration Number 15996173, has prepared this content to offer general insights into financial and taxation matters. Although we make every effort to ensure the accuracy and relevance of the information at the time of publication, we give no guarantee regarding completeness, accuracy or suitability for your specific circumstances.
Readers should not act, or refrain from acting, based solely on the information contained in this content. Always get professional advice tailored to your personal or business situation before making any financial or tax-related decision. iFiler accepts no liability for any loss or damage arising from reliance on the information in this blog.
