If you missed the first Making Tax Digital for Income Tax quarterly update on 7 August, here is the short answer: you do not need to go back and send it on its own. Your next update covers it. Send one update for 6 April to 5 October by Saturday 7 November 2026, and both quarters are dealt with.
There are no penalty points for late quarterly updates in the 2026-27 tax year. That changes from 2027-28, so it is worth understanding how this works now, while it costs you nothing. The exception, announced at Budget 2026: if you are required to join in April 2027, you will not get points for late quarterly updates in 2027-28 either.
This applies whether you are a sole trader, a landlord, both, or an accountant catching up a list of clients.
Why one update covers the quarter you missed
MTD quarterly updates are cumulative. GOV.UK puts it simply: each quarterly update covers from the start of the current tax year (6 April) to the end of the update period.
So the second update is not “July to October”. It is 6 April to 5 October. It already contains every figure the first update would have carried.
HMRC’s own guide for software developers spells out what that means for a missed quarter. If the first update is missed, the second update will satisfy the obligations for both Q1 and Q2. The rule behind it: a quarterly obligation is met by any update whose end date is the same as, or later than, the end of that quarter.
One honest caveat. That catch-up rule is written in HMRC’s guidance for software developers. GOV.UK’s pages for taxpayers explain that updates are cumulative, but do not spell out the catch-up rule in the same words.
Here are the 2026-27 periods and deadlines:
| Update | Standard period | Calendar period (first year on calendar periods) | Deadline |
|---|---|---|---|
| 1 | 6 April to 5 July 2026 | 6 April to 30 June 2026 | Friday 7 August 2026 |
| 2 | 6 April to 5 October 2026 | 6 April to 30 September 2026 | Saturday 7 November 2026 |
| 3 | 6 April 2026 to 5 January 2027 | 6 April to 31 December 2026 | Sunday 7 February 2027 |
| 4 | 6 April 2026 to 5 April 2027 | 6 April 2026 to 31 March 2027 | Friday 7 May 2027 |
The deadlines are the same whichever update periods you use. Calendar periods start on 6 April in your first tax year on them, and on 1 April after that. So if you were already on calendar update periods in 2025-26, for example as a volunteer, your 2026-27 periods start on 1 April 2026: make sure your records include 1 to 5 April.
What a missed update costs you
| Tax year | Late quarterly update |
|---|---|
| 2026-27 | No penalty points. HMRC will not apply penalty points for late quarterly updates during the 2026 to 2027 tax year. |
| 2027-28 onwards | If you are required to use MTD (except April 2027 joiners in 2027-28, announced at Budget 2026): 1 penalty point for each missed quarterly deadline. At 4 points, a £200 penalty, plus £200 for each further missed deadline. |
A few details from HMRC’s penalties guidance that are easy to miss:
- One point per deadline. You only get one point per deadline, even if you have more than one business.
- Points drop off. Below the threshold, each point is removed 24 months after the missed deadline.
- At the threshold, you have to earn your way back. To clear your points you need to send your updates and tax return on time for 12 months, and send any outstanding updates and tax returns from the previous 24 months.
- A later update does not cancel the point. From 2027-28, HMRC’s developer guide notes that someone who misses Q1 and then sends Q2 may still get a penalty point for the missed first deadline. The later update covers the quarter. It does not rewind the clock.
- The 2026-27 relief is for quarterly updates only. Late tax returns and late payments are dealt with separately.
- Volunteers are different. Penalties do not apply to late quarterly updates while you are volunteering. Penalty points still apply to late tax returns, with a £200 penalty at 2 points.
How to catch up, step by step
- Check what HMRC says is open. Your obligations come from HMRC, so look at them in your MTD software. If Q1 shows as open and Q2 has opened (from late September), you are in the catch-up position.
- Bring your records up to 5 October. Your digital records need to cover everything from 6 April, including the period you missed.
- Send one update for 6 April to 5 October. Do this by Saturday 7 November 2026. HMRC accepts an update from 10 days before the period ends, so it has been open since late September.
- Check it went through. HMRC’s developer guide says it can take up to an hour for an obligation to show as fulfilled. Once it does, both Q1 and Q2 should show as met.
- Sending Q1 on its own first is optional. Some people prefer to send the missed quarter separately for their own records. You can, but only before you send Q2. After that, see the next section.
The one thing you cannot do: go backwards
Once HMRC holds an update for a later period, it will not accept one that ends earlier. HMRC’s Self Employment Business API returns an error if an update’s end date is earlier than one it already has.
In practice that means if you have sent Q2, there is no separate Q1 to send. The Q2 update already covers it. If a figure in the earlier period was wrong, put it right in your records and it flows into your next update. GOV.UK says corrections to your records will then be included in your next update.
Sole traders, landlords, both, and accountants
The rule is the same for everyone, but it lands slightly differently.
- Sole traders. One self-employment business means one set of quarterly obligations. Send the update to 5 October and you are back on track.
- Landlords. All your UK rental properties count as one UK property business, with one set of updates. If you also have foreign property, that is a separate income source with its own obligations, so check each one.
- A trade and property. Each income source has its own updates. If you missed Q1 for both, you need one catch-up update for each income source. The penalty rule still counts one point per deadline, not per business.
- Accountants. If several clients missed 7 August, you do not need to file twice for each of them. One cumulative update per income source to 5 October clears both quarters. Main and supporting agents can both send quarterly updates.
How aligned.tax handles a missed quarter
aligned.tax is bridging software, so you keep your records in a spreadsheet and file from it. If a quarter was missed, aligned.tax lets you file the later quarter straight away. The screen says the update also covers the quarter you missed, and that quarter shows as covered once HMRC accepts the update. It is free for individuals filing their own updates; practice pricing is on our pricing page.
Useful next steps:
- Cumulative quarterly updates, in our help centre
- The penalty-free period for MTD
- MTD deadlines for 2026-27, and add them to your calendar
- File your next quarterly update
- Free MTD quarterly update template
- Guides for sole traders, landlords and accountants
This is general guidance, not tax advice. If your situation is unusual, check with your accountant or HMRC.
Frequently asked questions
What happens if I miss my MTD quarterly update deadline?
For the 2026-27 tax year, nothing in penalty terms: HMRC does not give penalty points for late quarterly updates in 2026-27. The obligation is still open until an update covers it. From the 2027-28 tax year, if you are required to use MTD, each missed quarterly deadline earns a penalty point, and at 4 points HMRC charges a £200 penalty. Penalties do not apply to late quarterly updates while you are volunteering. Budget 2026 announced that people who join MTD in April 2027 will not get these points for late quarterly updates in 2027-28.
Are MTD quarterly updates cumulative?
Yes. GOV.UK says each quarterly update covers from the start of the tax year (6 April) to the end of the update period. Your second update runs from 6 April to 5 October, so it contains everything the first update would have.
Do I have to send the missed quarter on its own, or does the next update cover it?
The next update covers it. HMRC's end-to-end service guide for software developers says that if the first update is missed, the second update will satisfy the obligations for both Q1 and Q2. You can still send the missed quarter on its own first if you prefer, as long as you have not already sent the later one.
Are there penalties for late MTD quarterly updates in 2026-27?
No penalty points. HMRC will not apply penalty points for late quarterly updates during the 2026 to 2027 tax year. This relief covers quarterly updates only. Late tax returns and late payments are dealt with separately.
How do MTD penalty points work from 2027-28?
If you are required to use MTD, each missed quarterly update deadline earns 1 penalty point, and you only get one point per deadline even if you have more than one business. At 4 points HMRC charges a £200 penalty, and another £200 for each further missed deadline. Below the threshold, each point is removed 24 months after the missed deadline. Volunteers do not get penalties for late quarterly updates, but penalty points still apply to their late tax returns, with a £200 penalty at 2 points.
When is the next MTD quarterly deadline?
Saturday 7 November 2026, for the update covering 6 April to 5 October 2026. On calendar update periods it runs to 30 September instead, from 6 April in your first year on calendar periods or from 1 April if you were already on them in 2025-26. After that, 7 February 2027 and 7 May 2027.
Can I send an earlier quarter after a later one?
No. Once HMRC holds an update for a later period, it will not accept one that ends earlier. Because the later update already covers the earlier quarter, there is nothing left to send for it.
Do I have to pay tax every quarter under MTD?
No. Quarterly updates are summaries of your income and expenses, not tax returns, and Making Tax Digital for Income Tax does not change the way you pay tax. You still file a tax return and pay by the usual deadlines.
Can my accountant send the catch-up update for me?
Yes, if you have authorised them as your agent for Making Tax Digital for Income Tax. HMRC lets both main and supporting agents send quarterly updates.
Can I appeal an MTD penalty point?
Yes. GOV.UK says that if you do not agree with a penalty point or penalty you can appeal, and the letter HMRC sends explains how.
Sources
- HMRC: Making updates during the tax year (Income Tax MTD end-to-end service guide)
- GOV.UK: Send quarterly updates (Use Making Tax Digital for Income Tax)
- GOV.UK: Penalties for Making Tax Digital for Income Tax
- HMRC: Making Tax Digital for Income Tax - how it works
- HMRC: Self Employment Business API (version 5.0)