Making Tax Digital for Income Tax means sending regular updates to HMRC throughout the year. But what information needs to be submitted, when are the deadlines, and does it mean completing four tax returns?

For sole traders and landlords who are required to use Making Tax Digital (MTD), quarterly reporting is one of the biggest changes to the way they manage their tax obligations.

The first group joined MTD in April 2026, and more people will follow in April 2027.

Understanding how quarterly updates work now can help you stay organised and avoid unnecessary pressure around the deadlines.

What are Making Tax Digital quarterly updates?

Under MTD for Income Tax, you’ll need to maintain digital records of your relevant income and expenses and submit summaries to HMRC every three months.

These quarterly updates are not full tax returns.

They provide HMRC with information from your digital records, but you won’t normally need to make all your final tax adjustments or claim every relief each quarter.

Those matters can be addressed when completing your year-end tax return.

What information do you need to submit?

Your quarterly updates will generally contain summaries of your recorded business or property income and expenses.

The information is sent through compatible software.

For example, a sole trader might record:

  • Income received from customers.
  • Business expenses such as rent, supplies and relevant running costs.
  • Other transactions that need to be reflected in their digital records.

A landlord would instead maintain the relevant records for their property income and expenses.

If you have more than one type of qualifying income, you may need to maintain separate records and submit updates for the relevant activities.

You don’t generally need to send HMRC copies of every invoice or receipt with each quarterly update, but you should retain supporting records.

When are the Making Tax Digital quarterly deadlines?

The deadlines depend on whether you use standard tax-year quarters or calendar quarters.

Standard quarterly periods

Reporting period                  Submission deadline
6 April – 5 July 7 August
6 April – 5 October 7 November
6 April – 5 January 7 February
6 April – 5 April 7 May

These are cumulative reporting periods, meaning later updates include information recorded from the start of the tax year.

Calendar quarterly periods

Some taxpayers can use calendar quarters instead, with reporting periods ending on 30 June, 30 September, 31 December and 31 March.

The submission deadlines remain 7 August, 7 November, 7 February and 7 May respectively.

What is the next MTD quarterly update deadline?

For those who began using MTD in April 2026, the next quarterly update deadline is 7 November 2026.

This is the second quarterly update for the 2026/27 tax year.

If you’re joining MTD from April 2027, your first quarterly update will generally be due by 7 August 2027.

Do quarterly updates mean four tax returns?

No. This is one of the most common misconceptions about Making Tax Digital.

Quarterly updates are summaries of your digital records, rather than four separate annual tax returns.

You’ll still need to finalise your tax position through a year-end tax return, including any necessary adjustments, other income and reliefs.

For those who joined MTD in April 2026, the deadline for submitting the 2026/27 tax return is 31 January 2028.

Do you have to pay tax every quarter?

No. MTD quarterly reporting does not automatically introduce quarterly Income Tax payments.

Your usual Self Assessment payment deadlines continue to apply.

How can you make quarterly reporting easier?

The biggest adjustment may be changing how regularly you update your records.

Rather than leaving your bookkeeping until the end of the year, consider:

  • Recording income and expenses regularly.
  • Keeping invoices and receipts organised.
  • Reconciling bank transactions throughout the year.
  • Checking your software is compatible with MTD.
  • Reviewing your records before each quarterly deadline.

Keeping on top of your figures can also give you a clearer picture of how your business is performing, rather than only finding out when your annual accounts are prepared.

How can Barrons help?

Quarterly updates don’t need to become another last-minute deadline.

At Barrons, we can help you understand the reporting requirements, review your bookkeeping processes and support you with suitable digital accounting systems.

Whether you’re already using MTD or preparing to join in April 2027, we’re here to help you stay organised and understand what needs to be done.

Need help with Making Tax Digital quarterly updates? Get in touch with Barrons to discuss your reporting requirements.