For landlords and sole traders in MTD from April 2026
Your next MTD quarterly updateis due 7 November
Upload your XLSX workbook, review your figures and submit your quarterly update directly to HMRC.
Free for individuals. No card required. Review every figure before anything is sent.
Do not leave your HMRC connection and workbook checks until deadline day.
Verified in HMRC's software finderView the official aligned.tax listingHMRC's listing confirms support for sole trader, UK property and foreign property income, for individuals and agents.
55-second product demonstration
See the complete filing journey
This recording uses a landlord's XLSX workbook. Sole traders follow the same process: upload, Smart Map, review and HMRC confirmation.
From workbook to HMRC
Three steps. You approve every figure.
Your spreadsheet stays at the centre of the process.
- 01
Upload your XLSX
Choose the open HMRC obligation and upload the workbook containing that income source's digital records.
- 02
Review the mapping
Smart Map lines up your figures with HMRC fields. Check every amount and change anything that does not look right.
- 03
Submit to HMRC
Confirm the summary, submit through HMRC's MTD API and keep the acknowledgement with your filing record.
Before you start
Have these four things ready
A two-minute check now prevents a wasted signup or a deadline-day surprise.
Not certain you are in scope? Check your start date- Your MTD sign-up is active
You are in scope from April 2026, or joined voluntarily, and HMRC has signed you up for MTD for Income Tax.
- Your HMRC sign-in details
Have your Government Gateway credentials and National Insurance number available to connect securely.
- An XLSX workbook for this income source
Google Sheets, Numbers, LibreOffice, CSV and legacy XLS need to be saved or exported to XLSX first.
- The right obligation and checked records
Know which income source and period you are filing, and make sure the workbook includes the records you expect.
Catching up
Missed your Q1 update?
Quarterly updates are cumulative from the start of the tax year, so one update can cover a quarter you missed. Here is what HMRC's guidance says.
Updated:
I missed the 7 August deadline. Do I need to send Q1 and Q2 separately?
No. Each quarterly update covers the tax year so far, from 6 April. One update for 6 April to 5 October covers both Q1 and Q2. HMRC's guide for MTD software says: "The second update will satisfy the obligations for both Q1 and Q2."
When is the Q2 update due?
By 7 November 2026. On standard update periods it covers 6 April to 5 October 2026. The deadline is the same if you use calendar update periods.
Will I get a penalty point for missing Q1 this year?
No. HMRC says: "There are no penalties for missing a quarterly update deadline for the 2026 to 2027 tax year." You still need to send quarterly updates before you can submit your tax return, and penalty points still apply to a late tax return.
What changes from the 2027-28 tax year?
If you must use MTD for Income Tax, you get a penalty point for each quarterly update deadline you miss. A later update that covers the period meets the obligation, but HMRC's guide for MTD software says you "may incur a penalty point" for the deadline you missed. You only get one point per deadline, even with more than one business. At 4 points HMRC charges a £200 penalty, and another £200 for each further missed deadline. Volunteers do not get points for late quarterly updates.
How long do penalty points last?
Below 4 points, HMRC removes each point automatically 24 months after the missed deadline. At 4 points, points stop expiring one by one. To remove them all, you need to send your quarterly updates and tax returns on time for 12 months, and send any outstanding quarterly updates and tax returns for the previous 24 months.
Can I still send Q1 on its own?
Yes, it is optional. If you want Q1 on record separately, send it before your Q2 update. HMRC will not accept an update that ends earlier than one you have already sent, so once Q2 is filed a separate Q1 update is no longer possible.
Sources, checked 21 October 2026:
- HMRC: Making updates during the tax year (MTD for Income Tax end-to-end service guide)
- GOV.UK: Send quarterly updates
- GOV.UK: Penalties for Making Tax Digital for Income Tax
- ICAEW: MTD for income tax penalties
- HMRC Self Employment Business API: submission end date cannot be earlier than an existing submission
Why is it free?
Free is the individual plan, not a trial
We do not believe MTD should force people who already keep good spreadsheet records into a paid bookkeeping package. Filing your own quarterly updates is free, with no card and no time limit.
Practice pricing for accountants and bookkeepers is separate and published in full.See exactly how pricing works.
Eligibility and filing questions
Know before you click submit
Short, plain-English answers for the next MTD deadline.
Who needs to file a quarterly update by 7 November 2026?
The first mandatory group is sole traders and individual landlords with gross qualifying income over £50,000 on their 2024-25 tax return, unless an exemption or deferral applies. You must also be signed up for Making Tax Digital for Income Tax. Use the start-date checker if you are not certain.
What is an MTD quarterly update?
It is a summary of the digital income and expense records for an HMRC obligation. It is not your annual tax return and it does not create a new tax-payment deadline.
Can I keep using Excel or my existing spreadsheet?
Yes. aligned.tax accepts XLSX workbooks. If you use Google Sheets, Apple Numbers, LibreOffice, CSV or legacy XLS, save or export the file as XLSX before upload.
What if I have both property and self-employment income?
HMRC requires a separate quarterly update for each income source. File the relevant XLSX workbook against each open obligation in aligned.tax.
What happens if my update is late?
HMRC will not apply penalty points for late quarterly updates in the 2026-27 tax year. The update is still legally required, and you must send quarterly updates that cover the whole tax year before you can submit your tax return. If a deadline has passed, submit as soon as possible.
Why is filing free?
Filing your own MTD Income Tax quarterly updates is the free individual plan, not a trial. There is no card and no time limit. Accountants and bookkeepers have separate, openly published practice pricing.
Can my accountant file this for me?
Yes. aligned.tax supports agents as well as individuals. Your accountant needs an Agent Services Account, the appropriate client authorisation, and confirmation that you have been signed up for MTD.
Next quarterly update due 7 November
Get the HMRC connection done. Check the workbook. File it.
Free for individuals. No card. Your figures are not sent until you approve them.