If you are a landlord who had to start Making Tax Digital (MTD) for Income Tax on 6 April 2026, your quarterly updates for the 2026 to 2027 tax year are due by 7 August 2026, , 7 February 2027 and 7 May 2027. Each one covers your property income and expenses from 6 April to the end of the latest quarter.
Quarterly update dates for the 2026 to 2027 tax year
| Update | Standard period (cumulative) | Deadline |
|---|---|---|
| Q1 | 6 April to 5 July 2026 | 7 August 2026 |
| Q2 | 6 April to 5 October 2026 | 7 November 2026 |
| Q3 | 6 April 2026 to 5 January 2027 | 7 February 2027 |
| Q4 | 6 April 2026 to 5 April 2027 | 7 May 2027 |
If you chose calendar quarters (1 April to 31 March), the period end dates move to the last day of the month, but the deadlines stay the same. Each update is cumulative: it covers everything from the start of the tax year, not just the latest three months.
Who has to send quarterly updates
You must use MTD for Income Tax if you are a landlord or sole trader registered for Self Assessment and your qualifying income from property and self-employment is over the threshold:
- over £50,000 in 2024/25: you should have started from 6 April 2026
- over £30,000 in 2025/26: you start from 6 April 2027
- over £20,000 in 2026/27: you start from 6 April 2028
HMRC writes to people it thinks need to join, but it is your responsibility to check. Some people are exempt, for example if they are digitally excluded.
What goes into a quarterly update
- A summary of your property income and expenses, using the same categories as the Self Assessment property pages (SA105). It is not a tax return and you do not pay tax with it.
- If you had no income or expenses in the period, you still send a nil update.
- If you have no more transactions, you can send it up to 10 days before the period ends.
- If you let a property jointly, you can choose to send only your share of the income in the quarterly updates.
- After the tax year you still make a final declaration (your tax return) through MTD software.
Can I keep using a spreadsheet?
Yes, but a spreadsheet cannot talk to HMRC on its own. You need HMRC-recognised software, or bridging software that reads the totals from your spreadsheet and sends them. A spreadsheet is still useful for the record keeping: your income and costs go in once, sorted into SA105 boxes, and the quarter totals are ready to copy across.
What if I miss a quarterly deadline?
HMRC has said it will not give penalty points for late quarterly updates in the 2026 to 2027 tax year. You still need to send the update, and the usual Self Assessment deadlines for the return and for paying tax still apply.
Keep the figures ready for every quarter. The UK Landlord Income & Expense Tracker (£16.99, Excel and Google Sheets) totals each MTD quarter on its own and cumulatively, shows the due date and days left, and fills SA105 boxes as you type. It keeps your records; it does not connect to HMRC. For certificate dates, rent arrears and rent increases (the income tracker is not part of it), see the UK Landlord Toolkit.
Frequently asked questions
When is the next MTD quarterly update due for landlords?
For the standard period 6 April to 5 October 2026, the quarterly update is due by 7 November 2026. The next one after that is due by 7 February 2027.
Do I need to send an MTD update if I had no rental income?
Yes. If MTD for Income Tax applies to you, you must still send a nil update for the period.
Is an MTD quarterly update a tax return?
No. It is a summary of income and expenses using Self Assessment categories. You still make a final declaration after the end of the tax year.
Can I use a spreadsheet for Making Tax Digital?
You can keep your records in a spreadsheet, but you need HMRC-recognised or bridging software to send the updates to HMRC.
Are there penalties for a late quarterly update in 2026/27?
HMRC has said it will not give penalty points for late quarterly updates in the 2026 to 2027 tax year.
Sources
This guide is general information, not legal or tax advice. Rules change; check the sources above.