HMRC guidance on second MTD for Income Tax quarterly updates
HMRC has released information to clarify common misconceptions regarding the second Making Tax Digital (MTD) for Income Tax quarterly update, due by 7 November 2026. This guidance aims to support sole traders and landlords who fall within the mandatory scope of MTD for Income Tax.
What it means for a practice
- Clarify to clients that a quarterly update is a summary of income and expenses, not a tax return, and does not require an immediate tax payment.
- Advise clients that corrections for previous periods should be made in current records rather than resubmitting previous updates.
- Note that the Agent Dedicated Line will be unavailable on the 7 November deadline, though the Self Assessment helpline will be open to provide support to agents and clients.
Source
This note summarises a GOV.UK page and was reviewed by a person before it was published. GOV.UK is the authority: check the page before you act.
Five things you need to know ahead of Making Tax Digital for Income Tax quarterly deadline (updated 2 November 2026)