Sole traders and landlords who have had to keep their records under Making Tax Digital (MTD) since April 2026 have until Saturday 7 November to send their second quarterly update to HMRC. The tax authority issued a reminder on 2 November and said its helpline will be open on Saturday.
Who is affected
MTD for Income Tax became mandatory on 6 April 2026 for people whose combined self-employment and property income exceeds £50,000 a year. The threshold falls to £30,000 from April 2027 and to £20,000 from April 2028. HMRC says more than 864,000 people are within scope.
Updates are sent through MTD-compatible software. HMRC stresses that an update is not a tax return: it is a short summary of income and expenses, and no tax is calculated or paid when it is sent. The 2026–27 tax return is still due by 31 January.
HMRC’s five key points
- Deadline: updates can be sent up to and including Saturday 7 November. The Self Assessment helpline (0300 200 3310) will be open from 9am to 3pm that day. The Agent Dedicated Line will be closed.
- Status: anyone whose first update in August went through does not need to contact HMRC. Submission history is shown in the HMRC online account or in the software.
- Software: HMRC recognises several products, including free ones. Spreadsheets can be used with bridging software.
- Mistakes: errors are fixed in the digital records and the correction flows into the next update; earlier updates do not need to be resent.
- Exemptions: these exist, including for people who are digitally excluded. Details are on GOV.UK.
Maintenance today
On Tuesday 3 November, between 9am and 3pm, HMRC is carrying out maintenance. As the Society of Professional Accountants explained, only HMRC Assist (submission feedback) is affected. The main MTD service remains available and updates can be sent as normal.
What it means for Poles in the UK
Many Poles in Britain are self-employed in construction, transport and services, or let out property. Anyone above £50,000 now has four deadlines a year instead of one. Note that the threshold is based on turnover, not profit – a low-margin business can still be in scope.
The good news: according to GOV.UK, HMRC does not issue penalty points for late quarterly updates in the first year. From the second year, each missed deadline earns one point, and four points mean a fixed £200 penalty. Penalties for late returns and late payment still apply. It is worth learning the system now, as from April 2027 it will also cover people with income over £30,000.
In practice: if an accountant files for you, check that the update for 6 July – 5 October has been sent. If you file yourself, do it before Saturday, when phone support is available for shorter hours. HMRC also runs free webinars on GOV.UK.
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