Sole traders and landlords with income above £50,000 have until Saturday 7 November 2026 to send their second quarterly update under Making Tax Digital for Income Tax, according to HMRC. The system became mandatory for this group on 6 April 2026, and the first updates were submitted in August.
Key points
- Deadline — second quarterly update due by Saturday 7 November 2026.
- Not a tax return — no tax is calculated or paid when the update is sent.
- Software — updates go through HMRC-recognised software, including free options and spreadsheet bridging tools.
- Phone support — the Self Assessment helpline runs 9am to 3pm on the deadline day.
HMRC has moved to clear up confusion around the process. A quarterly update is a short summary of self-employment and property income and expenses, not a tax return, and no payment falls due at the point it is sent. A customer's overall tax position is worked out only when the tax return for 2026 to 2027 is filed.
The department also said there is no need to ring or use webchat to confirm a submission has arrived. Those who completed their first update in August can check their history by logging into their HMRC online account or through their software. On software, HMRC pointed to a range of recognised products, from packages built for sole traders and landlords to fuller accounting systems, with some free options and spreadsheet bridging software among them.
Mistakes in a digital record should be corrected as soon as they are spotted, with the change reflected in the next update rather than by resending an earlier one. Updates can be sent at any time up to and including 7 November, and HMRC is urging people to file early once the period ends. The Self Assessment helpline will be open from 9am to 3pm on the Saturday, though the Agent Dedicated Line will not run that day; agents can use the same helpline number. Some groups, including those who are digitally excluded, are exempt. The threshold drops to £30,000 from 6 April 2027 and £20,000 from 6 April 2028.
Craig Ogilvie, HMRC's Director of Making Tax Digital, said thousands of sole traders and landlords had already sent their first update successfully, and the aim was for the second to be just as straightforward.
What it means in practice
If you are a sole trader or landlord above the £50,000 threshold, this is a diary date rather than a tax bill. The update is a record-keeping exercise, so the practical work is making sure your figures are in your software and that you know how to submit before the weekend of 7 November.
- Check your software now — confirm your product is HMRC-recognised and that your records are up to date, so the deadline is not the first time you try to file.
- Do not ring to check — your submission history is in your online account or software, which saves time on hold.
- Fix errors going forward — correct a mistake in your digital record and it will appear in the next update; there is no need to resend an old one.
