Sole traders and landlords earning more than £50,000 from self-employment and property have two weeks left to submit their first Making Tax Digital for Income Tax quarterly update.
HM Revenue and Customs said more than 864,000 people are within scope of the requirement. The first update covers income and expenses for the first three months of the tax year and must be submitted by 7 August 2026.
The quarterly update is not a tax return. HMRC said it is a short summary sent directly through recognised software and should take minutes to complete. Customers who have not signed up can still do so through GOV.UK, where software information, guidance and webinars are available.
Some software includes HMRC Assist, a digital support tool that gives tailored feedback to help customers identify possible errors before submission. HMRC said customers remain responsible for ensuring their return is accurate.
After each update, users can see an estimate of their tax bill, which HMRC said is intended to help them plan ahead. The tax return deadline remains 31 January, and quarterly updates do not replace the requirement to submit a return and pay tax owed by that deadline.
Making Tax Digital for Income Tax is now a legal requirement for customers in scope. It is due to extend to those earning more than £30,000 from April 2027 and those earning more than £20,000 from April 2028.