More than 436,000 sole traders and landlords successfully sent their first Making Tax Digital for Income Tax quarterly update for the 2026 to 2027 tax year, HM Revenue & Customs said in a 12 August 2026 press release. Over 570,000 customers had signed up to the service as of that date. Sole traders and landlords earning more than £50,000 have been required to keep digital records and send quarterly updates since April 2026.

The first quarterly update period ran from 6 April to 5 July 2026 for most customers, with some using calendar periods beginning 1 April 2026; the deadline for all customers was 7 August 2026. HMRC said that in 2026 to 2027 there are no penalty points for late quarterly updates, and that those who have not yet sent one can do so through recognised software. From September 2026, the department said it would begin, in stages, signing up customers who should be using the service but had not yet done so.

HMRC added that quarterly updates are short summaries sent through compatible software, not tax returns, and do not replace Self Assessment; the Self Assessment deadline remains 31 January. It said MTD for Income Tax becomes mandatory from April 2027 for those with qualifying income over £30,000, and points-based penalties apply from 6 April 2027.