Making Tax Digital: Second Quarterly Update Due 7 November 2026

The deadline for the second Making Tax Digital (MTD) for Income Tax quarterly update is approaching.

If you are required to comply with MTD for Income Tax, your second quarterly update must be submitted to HMRC using MTD-compatible software by 7 November 2026. This covers the period from 6 July to 5 October 2026 for those following the standard reporting periods.

What information do you need to provide?

If you require Jerroms' assistance with your quarterly reporting, please send us the information needed to complete your submission.

For property income, please provide:

• Rental income, including landlord statements.
• Details of any allowable expenses.

For self-employment income, please provide:

• Income received during the quarter.
• Details of any allowable business expenses.

Your quarterly update is simply a summary of your income and expenses for the relevant period. No tax is payable when submitting the quarterly update.

What happens next?

Your annual Self Assessment tax return will still be required, with a deadline of 31 January following the end of the tax year. This will include other relevant taxable income and gains, such as:

• Employment income.
• Bank interest.
• Dividend income.
• Capital gains.
• Any other taxable income not included in your quarterly updates.

If you have not yet spoken to your personal tax adviser about your Making Tax Digital obligations, we recommend getting in touch as soon as possible.

How can Jerroms help?

If you need assistance with your quarterly submission or have any questions about Making Tax Digital for Income Tax, please contact our MTD team at mtdsupport@jerroms.co.uk.

You can also find out more about our Making Tax Digital services.

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