Sole traders and landlords earning more than £50,000 must submit their second Making Tax Digital for Income Tax quarterly update by Saturday 7 November 2026.

HMRC has answered common questions to help customers prepare. A quarterly update is not a tax return: it is a short summary of income and expenses sent through compatible software, with no tax calculation and no payment due. Overall tax position is only calculated when the full tax return is submitted.

Customers who submitted successfully in August do not need to contact HMRC to confirm receipt; submission history is available through their HMRC online account or MTD software. A range of software options exists, including free tools and spreadsheets linked to bridging software. Mistakes in a previous period do not require resubmission; corrections are reflected in the next update. The Saturday deadline does not require early submission before the weekend, though HMRC encourages sending as early as possible.

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The Competition and Markets Authority has sent an open letter to UK online retailers reminding them that mandatory delivery fees must be included in the total price shown to consumers up front. The letter explains what the law requires on delivery fees and what retailers must do to comply. The CMA also points retailers to its price transparency guidance for further detail on clear pricing practices.