If Making Tax Digital for Income Tax has applied to you since April 2026, your second quarterly update is due by 7 November 2026. It covers 6 July to 5 October 2026 (or 1 July to 30 September if you chose calendar quarters). The 7th falls on a Saturday, so plan to send it by Friday 6 November. This is general information, so check GOV.UK for the current rules.
Your checklist for this week
Monday: get the books up to date
- Import your bank statement up to the end of the quarter and reconcile it.
- Record any invoices you issued and bills you received in the quarter that are still missing.
- Attach receipts to larger expenses.
Tuesday: check the figures
- Run a profit and loss for the quarter and compare it with the previous one. Anything that looks odd is worth a second look.
- Check you have included only allowable expenses and that personal spending is out.
Wednesday: prepare the file
- Export the quarter’s income and expense totals to a spreadsheet, in the categories HMRC expects.
Thursday: upload and review
- Upload and map the file, then check every total before you submit. The step-by-step guide is in how to send a quarterly update in AvrioBooks.
Friday: submit
- Submit, then confirm in your history that HMRC accepted it, and keep a copy.
If you will miss the deadline
Submit as soon as you can and contact HMRC if there is a genuine reason for the delay. Late updates can lead to penalty points under HMRC’s points-based system, so check GOV.UK for the current rules and any easements.
What comes next
- 7 February 2027: the third quarterly update.
- 31 January 2027: your Self Assessment for 2025/26 is still due. See our last-minute guide.
- 6 April 2027: the next wave of Making Tax Digital starts. See what changes for £30,000 earners.
How AvrioBooks helps
Connect to HMRC, fetch your obligations, upload and map your income and allowable expenses, review the totals and submit. It needs the Standard plan or above and depends on HMRC approval. See Making Tax Digital software.
Frequently asked questions
When is the next Making Tax Digital quarterly update due?
The second quarterly update for 2026/27 is due by 7 November 2026. It covers 6 July to 5 October 2026, or 1 July to 30 September if you chose calendar quarters.
The 7th is a Saturday. Can I send it on the day?
You can, but it is safer to submit by Friday 6 November in case of problems.
What happens if I submit late?
Late updates can lead to penalty points under HMRC's points-based system. Check GOV.UK for the current rules.
Which plan do I need in AvrioBooks?
The Standard plan or above, subject to HMRC approval.
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