HMRC to contact taxpayers who missed the first MTD quarterly update deadline

HMRC will shortly be writing to taxpayers who missed the first quarterly update deadline for Making Tax Digital (MTD) for Income Tax.

The letter tells recipients that HMRC did not receive quarterly update information for all of their self-employment and property businesses by the 7 August 2026 deadline. It asks taxpayers who have not yet taken action to create the required digital records for the first three months of the 2026/27 tax year using MTD-compatible software and submit their outstanding quarterly update as soon as possible. 

HMRC also reminds taxpayers that quarterly updates are due by 7 August, 7 November, 7 February and 7 May. For 2026/27, taxpayers will not receive a penalty point for missing a quarterly update deadline, although outstanding quarterly updates must be submitted before the 2026/27 tax return can be filed. 

Taxpayers who use an agent are advised by HMRC to speak to them first and provide them with a copy of the letter. 

Agents may wish to alert clients about this letter and reinforce the request that a copy is forwarded to them.