Your first quarterly update for Making Tax Digital for Income Tax
Reviewed: 27 July 2026
A quarterly update is a summary of your business income and expenses, sent to HMRC through compatible software. If Making Tax Digital for Income Tax applies to you from 6 April 2026, your first update covers 6 April to 5 July 2026 and is due by 7 August 2026. It is not a tax return, and there is nothing to pay when you send it.
This guide explains what goes into that first update, how to send it and what happens afterwards, in plain English. It is general information for UK sole traders and landlords, not individual tax advice. If your situation is unusual, check the latest HMRC guidance or speak to a qualified tax adviser.
Be ready for Making Tax Digital for Income Tax.
EasyInvoice is HMRC-recognised software built for sole traders and landlords: record income and expenses and send your quarterly updates in one simple tool. Free trial, no credit card required, and turning on MTD during the trial extends it to 3 months free.
What a quarterly update actually is
A quarterly update is a set of summary totals taken from your digital records: your income and your expenses for the period. You do not send individual invoices or receipts to HMRC, and you do not add up the figures by hand. Your software takes the totals from the records you keep and sends them for you.
Three things a quarterly update is not:
- • It is not a tax return. It is a running summary of your figures, so HMRC and you can see how the year is shaping up.
- • It is not a bill. You do not pay any tax when you send an update. Your payment dates do not change.
- • It is not a one-off exam. Updates are cumulative, so each one covers the tax year from 6 April up to the end of the latest quarter. If a figure changes, your next update simply includes the correction.
One more thing worth knowing: quarterly updates are sent through compatible software only. There is no form on the HMRC website for this, so choosing software you are comfortable with is part of the job.
When is your first quarterly update due?
For most people using the standard quarters, the deadlines in the first year of Making Tax Digital for Income Tax are:
| Update | Period covered | Deadline |
|---|---|---|
| First | 6 April to 5 July 2026 | 7 August 2026 |
| Second | 6 April to 5 October 2026 | 7 November 2026 |
| Third | 6 April to 5 January 2027 | 7 February 2027 |
| Fourth | 6 April to 5 April 2027 | 7 May 2027 |
The pattern is simple: each deadline is one month and two days after the quarter ends.
Some people with an accounting period that runs 1 April to 31 March can choose calendar quarters instead. That choice has to be made in your software before you send your first update for the tax year, so if you think it applies to you, check the HMRC guidance before you send anything.
For the full picture of dates and what happens around them, see our guide to Making Tax Digital deadlines.
What you actually send
Your update contains summary totals of income and expenses for each income source, taken from the digital records in your software.
A few practical points:
- • Each income source gets its own update. If you are a sole trader and also a landlord, you send an update for the self-employment and a separate one for the UK property income. Good software keeps the two organised so you can see what is due for each.
- • The figures are cumulative. Every update covers the year from 6 April up to the latest quarter end. Your software builds this from your records, so there is no separate spreadsheet maths to do.
- • Below £90,000 turnover, HMRC accepts simpler expense reporting. If your annual turnover is under £90,000, you can report consolidated expense totals rather than a full breakdown. Your records still need to be kept digitally as you go.
If you keep your records up to date during the quarter, the update itself is a review-and-send job, not a weekend project.
Quiet quarter? You still send something
If one of your income sources had nothing to report this quarter, HMRC still expects an update for it. In that case you send a zero declaration: an update confirming there is nothing to report for that source. It is a small step, but it keeps that obligation marked as done rather than hanging over you.
What happens after you press send
Right after you submit, three things are worth knowing:
- • HMRC confirms it has your update. The obligation is marked as fulfilled in HMRC's system, though this can take up to an hour to show. EasyInvoice displays that fulfilled status right against the period, so you can see that HMRC actually has your update, not just that it left the app. No refreshing your HMRC account to double-check, and no wondering whether it went through.
- • Nothing is due to be paid. Sending an update does not trigger a tax payment. Your tax for the year is worked out at the end of the year, and payment deadlines stay as they are.
- • You can see an estimate of your tax so far. After an update, compatible software can show you an estimate based on the figures submitted to date. Treat it as a planning number for setting money aside, never as a final bill.
That is the whole quarterly rhythm: keep records, review the totals, send, see the confirmation. Then get back to your actual work.
What if you miss the deadline or make a mistake?
Start with the worry at the top of most people's list: what if you get something wrong? The good news is that an imperfect first update is fixable. Updates are cumulative, so your next update includes the corrected year-to-date figures. You do not need to reopen or resubmit the earlier one.
If you miss the first deadline entirely, sending your second update by 7 November 2026 covers both quarters, because that update includes everything from 6 April onwards. Normally a late quarterly update can attract a late submission penalty point, but for the 2026 to 2027 tax year HMRC is not charging penalty points for late quarterly updates for those who joined in April 2026.
Two honest caveats so this is not misread as "year one does not matter":
- • You still need to keep digital records and send your updates. The first-year easement applies to quarterly update penalty points, not to the rest of your obligations.
- • Paying your tax late is a separate matter with its own rules, and those are not relaxed because an update was late.
The calm takeaway: aim for the deadline, and if something goes wrong, the system is built so you can put it right.
How EasyInvoice fits in
EasyInvoice is recognised by HMRC for Making Tax Digital for Income Tax. It is built for UK sole traders, freelancers and landlords who want simple invoicing and MTD records without a full accounting suite.
For quarterly updates, that means:
- • Create and send invoices as you already do. Each invoice you create in EasyInvoice also becomes a digital income record, so the records for your update build up as you work.
- • Add income that has no invoice, such as rent from a UK property, as a simple entry.
- • Record expenses in the same place, and attach photos of receipts to your records for your own documentation.
- • See what HMRC wants from you now. Your home screen reminds you when a quarterly update deadline is within 10 days, with a direct path to sending it.
- • Know that your update arrived. As covered above, HMRC marks each obligation as fulfilled once it has your update, and EasyInvoice shows that status against the period. You get HMRC's own confirmation inside the app, not a guess.
- • Track each income source separately. Periods show as open or fulfilled per income source, so a sole trader who is also a landlord can see exactly what is done and what is still due.
- • Send a zero declaration for a quiet quarter in a few taps.
- • See a tax estimate after each update, so you know roughly what to set aside. It is an estimate for budgeting, not your final bill.
Being upfront about limits: EasyInvoice does not currently support VAT-registered businesses, it does not support foreign landlords, and it does not support accountants sending quarterly updates on a client's behalf through HMRC's agent system. You send your own updates, and you can still use an accountant for other tax work if you choose.
If you have not signed up with HMRC yet, that is a separate step. Our guide to signing up for Making Tax Digital for Income Tax walks through it, and you can see how EasyInvoice supports MTD for Income Tax in full.
The easiest way to handle your first quarterly update.
Your invoices become digital records as you work, your home screen tells you what HMRC wants and when, and you see HMRC's fulfilled confirmation after you send. Free trial, no credit card required, 3 months free when you turn on MTD during it.
Frequently asked questions
Is a quarterly update the same as a tax return?
No. A quarterly update for Making Tax Digital for Income Tax is a summary of your income and expenses for the year so far, sent through compatible software. Your tax for the year is still worked out at the end of the year.
Do I pay tax when I send a quarterly update?
No. Sending a quarterly update does not trigger a payment. Your tax payment deadlines are separate and do not change because of quarterly updates.
Do I need a separate update for each income source?
Yes. Each income source has its own quarterly updates. If you have self-employment income and UK property income, you send an update for each. EasyInvoice keeps supported income sources organised in one account so you can see what is due for each.
Can I correct a quarterly update I have already sent?
Yes. Updates are cumulative, so your next quarterly update includes the corrected year-to-date figures. You do not resubmit the earlier update.
What if I had no income this quarter?
If an income source has nothing to report, HMRC still requires a zero declaration for that quarter. In EasyInvoice you can send one in a few taps, and the period is marked as fulfilled.
Ready before 7 August
The first quarterly update is smaller than it sounds: summary totals from records you keep as you go, sent through software, with a clear confirmation when HMRC has it. The invoices you already send become your digital records, so most of the work is work you were doing anyway.
EasyInvoice includes a 14-day free trial with no credit card required. Turn on Making Tax Digital during your trial and you get 3 months free instead of the 14 days, with no automatic charges, so you can send your first update before paying anything.
