Getting clients' MTD records in before 7 November, without chasing

The second quarterly update for Making Tax Digital for Income Tax is due on Saturday 7 November. For most clients it covers 6 April to 5 October. The submission takes minutes. Getting the records in is what takes the time.

5 min read · For UK accountancy practices

Here's the detail that changes how you should treat this quarter: HMRC isn't giving penalty points for late quarterly updates in the 2026 to 2027 tax year. The updates still have to be sent before the tax return can be filed, and the points start from 2027 to 2028.

So 7 November isn't the quarter that costs you a penalty. It's an early, free chance to fix how records come in, while a late update still costs nothing and before the points start in 2027 to 2028.

Treat Friday 30 October as the real deadline

7 November falls on a Saturday. If records arrive on the Friday, nobody has time to check them, query the gaps and still send the update. Working back a week gives you room to review, ask one round of questions and submit without giving up a weekend.

We suggest an internal cut-off of Friday 30 October for client records, and saying so in the first request. Clients plan around the date you give them, not the date HMRC gives you.

Step 1: know exactly who's due

Before anything goes out, pull a list of every client in Making Tax Digital for Income Tax this year and note three things for each:

• Which update periods they use. Standard periods run to 5 October; calendar periods, for clients with a 31 March year end, run to 30 September. The deadline is the same.
• Whether the August update went in on time, and how many chases it took.
• Every business they have. Each self-employment and property business needs its own update, even if nothing happened in the period.

The clients who needed three chases in August will need three chases in November unless something changes. They're the ones to contact first.

Step 2: ask once, for everything, and be specific

Most chasing starts with a vague first request. "Please send your records for the quarter" invites a partial reply, and a partial reply invites a chase. A request that names each item gets a better first response.

For each client, list what you actually need for 6 July to 5 October: bank statements for each account, sales invoices, expense receipts, and for landlords the letting agent statements and any repair invoices. Say where to send them and by when. One request, one list, one date.

Send it the same way to every client, from one place, so you aren't searching three inboxes and a WhatsApp thread on 6 November to work out who has sent what.

Step 3: chase only what's missing

A client who has sent the bank statements but not the receipts doesn't need another "please send your records" email. They need one line: "Thanks for the bank statements. We're still missing receipts for September."

That means ticking items off as they arrive, client by client. It's the same discipline as taking on a new client, where the question is never "have they sent their ID?" but "have they sent ID and proof of address?" A chase that names the missing item gets answered faster, and it stops clients resending everything they've already sent.

Step 4: set the reminders before you send the request

Decide the reminder timetable up front, so chasing runs on a schedule rather than on whoever remembers. A simple version for this quarter:

Three written reminders and one call is plenty. If a client needs more than that, it's a conversation about how you work together, not a fourth email.

Step 5: a late receipt isn't a late update

Each quarterly update is cumulative: it shows income and expenses for the tax year so far. HMRC's guidance is that if you correct your records, the correction goes into the next update. A receipt that turns up on 10 November can go into the February update.

This isn't a licence to send estimates or hold back an update while you wait for every last scrap of paper. But it does mean one missing invoice shouldn't stop an otherwise complete update going in on time.

After 7 November: write down who needed chasing

Once the updates are in, spend ten minutes noting which clients sent everything first time, which needed reminders and which needed a call. That list is worth more than any software report. It tells you who needs a fee conversation before next year, when late updates do start earning penalty points.

Look ahead to February, too. The third update, covering the period to 5 January, is due on 7 February 2027. That's a Sunday, and only a week after the 31 January self assessment deadline. Ask for those records in early January, before the self assessment rush, not after it.

Frequently asked questions

When is the second MTD for Income Tax quarterly update due?

7 November 2026. It covers 6 April to 5 October for standard update periods, or 1 April to 30 September for calendar update periods. The deadline is the same for both.

Is there a penalty for a late quarterly update this year?

No. HMRC won't give penalty points for late quarterly updates for the 2026 to 2027 tax year. The updates must still be sent before the tax return can be submitted, and points apply from 2027 to 2028.

What if a client sends a missing receipt after the update has gone in?

Quarterly updates are cumulative. Correct the digital records, and the correction is included in the next quarterly update.

When is the next quarterly update after November?

7 February 2027, covering the period to 5 January. It falls a week after the 31 January self assessment deadline, so ask for records in early January.

Where MyDocSafe fits

Everything above works with a spreadsheet and a disciplined inbox. It just costs more hours. MyDocSafe gives practices standard document requests, automatic reminders and one secure place where clients upload, so the timetable runs in the background and nobody's week disappears into follow-ups. But the process comes first. Get the list and the cut-off right, and any tool will work better.

Sources: GOV.UK, "Use Making Tax Digital for Income Tax: send quarterly updates" (update periods, deadlines and corrections) and "Penalties for Making Tax Digital for Income Tax" (no penalties for late quarterly updates in 2026 to 2027). Checked 23 October 2026. The 30 October cut-off and reminder timetable are our suggestions, not HMRC requirements.