Electrical Contractors’ Association (ECA) Members who are within the Making Tax Digital (MTD) for Income Tax remit, must send their second quarterly update to HMRC by Saturday 7 November 2026.

The rules have applied since 6 April 2026 to sole traders and landlords whose turnover exceeded £50,000 in the 2024/25 tax year, unless exempt. Turnover is total income from self-employment and property before expenses – not profit.

Quarterly updates are summaries of income and expenses sent through recognised software, not additional tax returns. No payment is due when an update is sent. 

More sole traders will come into scope from 6 April 2027, when MTD becomes mandatory for those with turnover above £30,000 in 2025/26, unless exempt. Members joining this next phase should check their start date, choose recognised software and sign up before it begins.

You'll need to use recognised software to keep records of your income and expenses. You'll send quarterly updates to HMRC from this software – these aren't tax returns, just simple summaries of how your business is doing. You won't pay four tax bills a year; the deadline for paying your tax will still be 31 January. 

Check HMRC’s quarterly update deadlines and find out when you need to start using MTD.