HM Revenue & Customs said sole traders and landlords earning more than £50,000 must submit their second Making Tax Digital for Income Tax quarterly update by Saturday 7 November 2026. In a release published on 2 November 2026, the department addressed five common misconceptions about the process ahead of the deadline.

HMRC stressed that 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, with no tax calculation and no payment due when it is submitted. The department said customers who completed their first update in August need not contact HMRC to confirm receipt, as submission history can be checked online or through MTD software. It also noted a range of recognised software options, including free tools and spreadsheets linked to bridging software.

On errors, HMRC said customers should correct mistakes in digital records as soon as possible, with the correction reflected in the next quarterly update rather than resending a previous one. Customers may submit before or on 7 November. The Self Assessment helpline will operate from 9am to 3pm on that Saturday, though the Agent Dedicated Line will not be available.