Deadline approaching for first Making Tax Digital quarterly update

The first quarterly update for Making Tax Digital for Income Tax must be submitted by Friday 7 August 2026.

Sole traders and landlords earning more than £50,000 from their self-employment and property must send their first Making Tax Digital for Income Tax quarterly update to HM Revenue & Customs (HMRC) by Friday 7 August 2026.

What is the quarterly update?

The quarterly update covers income and expenses for the first three months of the tax year. The update is a short summary sent directly to HMRC through recognised software and takes minutes to complete.

Some software includes the digital support tool, HMRC Assist, which gives tailored feedback to help customers spot potential errors before submission. Customers remain responsible for ensuring their return is accurate.

After each update, users can see an estimate of their tax bill, helping them to plan ahead.

The tax return deadline remains 31 January. Quarterly updates do not replace the tax return – customers will still need to submit their return and pay any tax owed by the deadline.

Read further information on quarterly updates with Making Tax Digital.

First published 31 July 2026