Free tools › Guides › Making Tax Digital
MTD Q2 deadline: 7 November 2026, what it covers and what to do
Last checked 15 Oct 2026 against the GOV.UK pages linked below. Not tax advice; follow the sources before relying on dates.
If you are a sole trader or landlord in Making Tax Digital for Income Tax from April 2026, your second quarterly update is due on Saturday 7 November 2026. Here is what it covers, what happens if you are late, and how to catch up in one go.
Key facts
| Update | Standard period | Calendar period | Deadline |
|---|---|---|---|
| 1 | 6 Apr to 5 Jul 2026 | 1 Apr to 30 Jun 2026 | 7 Aug 2026 |
| 2 | 6 Apr to 5 Oct 2026 | 1 Apr to 30 Sep 2026 | 7 Nov 2026 |
| 3 | 6 Apr 2026 to 5 Jan 2027 | 1 Apr to 31 Dec 2026 | 7 Feb 2027 |
| 4 | 6 Apr 2026 to 5 Apr 2027 | 1 Apr 2026 to 31 Mar 2027 | 7 May 2027 |
Periods are shown cumulatively, as GOV.UK describes them. Full detail in our 2026/27 deadlines guide.
Who has to send it
Sole traders and landlords whose qualifying income (self-employment plus property turnover, before expenses) was over £50,000 in 2024 to 2025. From September 2026 HMRC began signing up people who should be in MTD but had not signed up. If that is you, 7 November may be your first update.
Missed the 7 August update?
Because updates are cumulative, the 7 November update covers everything since 6 April. GOV.UK says HMRC will not apply penalty points for late quarterly updates in the 2026 to 2027 tax year. You still need to send them, and penalties for late returns and late payment still apply.
Short on time before 7 November? The MTD Q2 catch-up kit (£39) reads your bank CSV in your browser, sorts each line into HMRC categories, flags anything unclear for you to check, and gives you cumulative totals plus a linked workbook for bridging software. Try the free preview first; 14-day refund.
A catch-up plan for this week
- Confirm you are signed up and which period type (standard or calendar) you chose.
- Export your bank statement as CSV from the start of your period.
- Categorise every line into HMRC's categories; set aside transfers and personal items.
- Pick HMRC-recognised software (or bridging software if you use a spreadsheet).
- Send cumulative totals before 7 November. Leave a few days spare for authorising the software.
Sources
- GOV.UK: Send quarterly updates
- GOV.UK: Create digital records
- GOV.UK: Find software for MTD for Income Tax
Related
- MTD Q2 catch-up kit (£39): bank CSV to cumulative HMRC totals, in your browser
- Making Tax Digital quarterly update from a spreadsheet
- MTD Q2 deadline: 7 November 2026
- MTD for landlords: from bank statement to quarterly update
- MTD for landlords: what records you need
FAQ
When is the MTD Q2 deadline?
7 November 2026 for the second quarterly update of the 2026 to 2027 tax year.
What period does the 7 November update cover?
6 April to 5 October 2026 on standard periods, or 1 April to 30 September 2026 on calendar periods. It is cumulative from the start of the year.
Is there a penalty for a late quarterly update?
GOV.UK says HMRC will not apply penalty points for late quarterly updates in the 2026 to 2027 tax year. Late returns and late payment are still penalised.
I missed the first update. What now?
Send the second update by 7 November. It is cumulative, so it covers the first period too.