{"id":1912,"date":"2026-08-18T11:04:45","date_gmt":"2026-08-18T11:04:45","guid":{"rendered":"https:\/\/accounting.leonadvisers.com\/?p=1912"},"modified":"2026-08-18T12:02:28","modified_gmt":"2026-08-18T12:02:28","slug":"mtd-ilk-bildirim-tarihini-kacirdiniz-mi-2026","status":"publish","type":"post","link":"https:\/\/accounting.leonadvisers.com\/tr\/mtd-ilk-bildirim-tarihini-kacirdiniz-mi-2026\/","title":{"rendered":"MTD \u0130lk Bildirim Tarihini Ka\u00e7\u0131rd\u0131n\u0131z m\u0131? Sole Trader ve Landlord Rehberi"},"content":{"rendered":"<p>Under Making Tax Digital for Income Tax, the first quarterly update deadline was 7 August 2026. If you missed this date, you should submit your update as soon as possible and prepare your records for the second update due on 7 November 2026.<\/p>\n<p>HMRC has announced that it will not apply penalty points for late quarterly MTD updates in the 2026\/27 tax year. However, any missing updates still need to be completed.<\/p>\n<h2>Who must use Making Tax Digital?<\/h2>\n<p>From 6 April 2026, MTD became mandatory for people who:<\/p>\n<ul>\n<li>are registered for <a href=\"https:\/\/accounting.leonadvisers.com\/tr\/services-pricing\/self-assessment\/\">Self Assessment<\/a>;<\/li>\n<li>have income from a <a href=\"https:\/\/accounting.leonadvisers.com\/tr\/services-pricing\/sole-traders\/\">sole trader<\/a> business or property;<\/li>\n<li>had total qualifying income above \u00a350,000 on their 2024\/25 tax return.<\/li>\n<\/ul>\n<p>Qualifying income is the total amount of sole trader and property income before expenses are deducted.<\/p>\n<p>For example, a person with \u00a335,000 of sole trader income and \u00a320,000 of gross rental income has qualifying income of \u00a355,000. This person may fall within the scope of MTD.<\/p>\n<p>The MTD income threshold will fall to \u00a330,000 on 6 April 2027 and \u00a320,000 on 6 April 2028.<\/p>\n<p><a href=\"https:\/\/www.gov.uk\/guidance\/use-making-tax-digital-for-income-tax\/before-you-use-this-guide\" target=\"_blank\" rel=\"noopener noreferrer\">HMRC\u2019s MTD guidance<\/a><\/p>\n<h2>What should you do if you missed the 7 August MTD deadline?<\/h2>\n<h3>If you missed the first update deadline:<\/h3>\n<ol>\n<li>Check whether you are required to use MTD.<\/li>\n<li>Start using software that is compatible with MTD for Income Tax.<\/li>\n<li>Transfer your income and expense records from 6 April 2026 into the software.<\/li>\n<li>Submit the late update as soon as possible.<\/li>\n<li>Complete your records for the second update before 7 November 2026.<\/li>\n<\/ol>\n<p>If you work with an accountant, make sure that your MTD registration and first update have been completed.<\/p>\n<h2>What are the MTD update deadlines?<\/h2>\n<div class=\"wp-block-table\">\n<table style=\"width:100%;table-layout:fixed;\">\n<thead>\n<tr>\n<th style=\"width:65%;\">Update<\/th>\n<th style=\"width:35%;\">Deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>First quarterly update<\/td>\n<td>7 August 2026<\/td>\n<\/tr>\n<tr>\n<td>Second quarterly update<\/td>\n<td>7 November 2026<\/td>\n<\/tr>\n<tr>\n<td>Third quarterly update<\/td>\n<td>7 February 2027<\/td>\n<\/tr>\n<tr>\n<td>Fourth quarterly update<\/td>\n<td>7 May 2027<\/td>\n<\/tr>\n<tr>\n<td>Annual tax return<\/td>\n<td>31 January 2028<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>Is a quarterly MTD update a tax return?<\/h2>\n<p>No. A quarterly update is a summary of the income and expenses for the relevant period that is sent to HMRC.<\/p>\n<p>An annual tax return is still prepared at the end of the tax year. Other income, tax reliefs and any necessary adjustments are added at this stage. Submitting quarterly updates does not mean that tax must be paid every three months.<\/p>\n<h2>Which records need to be kept digitally?<\/h2>\n<p><a href=\"https:\/\/accounting.leonadvisers.com\/tr\/services-pricing\/sole-traders\/\">Sole traders<\/a> ile <a href=\"https:\/\/accounting.leonadvisers.com\/tr\/services-pricing\/landlords-property-investors\/\">landlords<\/a> need to record the following information digitally:<\/p>\n<ul>\n<li>the date of each item of income or expense;<\/li>\n<li>the transaction amount;<\/li>\n<li>the income or expense category;<\/li>\n<li>invoices, receipts and other supporting documents.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/accounting.leonadvisers.com\/tr\/services-pricing\/landlords-property-investors\/\">Ev Sahipleri (Landlord\u2019lar)<\/a> should also regularly track rental income, letting agent fees, maintenance costs, insurance and mortgage interest information.<\/p>\n<h2>Will penalties apply in the first year?<\/h2>\n<p>HMRC states that people who start using MTD in April 2026 will not receive penalty points for late quarterly updates during 2026\/27.<\/p>\n<p>This is not an exemption. Late updates still need to be submitted. Separate penalty and interest rules may also apply to late tax payments.<\/p>\n<h2>How can Leon Advisers help?<\/h2>\n<p>Leon Advisers supports sole traders and landlords with:<\/p>\n<ul>\n<li>checking whether MTD applies;<\/li>\n<li>HMRC registration;<\/li>\n<li>setting up compatible accounting software;<\/li>\n<li>digital bookkeeping;<\/li>\n<li>quarterly MTD updates;<\/li>\n<li>annual Self Assessment.<\/li>\n<\/ul>\n<div class=\"wp-block-group has-background\" style=\"background-color:#f3f5f7;border-left:4px solid #1f2937;padding:24px;\">\n<p><strong>\u201cIf you missed the 7 August deadline or want to prepare for the 7 November update, <a href=\"https:\/\/accounting.leonadvisers.com\/tr\/contact\/\">contact Leon Advisers<\/a>.\u201d<\/strong><\/p>\n<\/div>\n<p><small><em>\u201cThis article is provided for general information. You should obtain personalised advice for your tax circumstances.\u201d<\/em><\/small><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0130lk MTD bildirimi i\u00e7in son tarih 7 A\u011fustos 2026\u2019yd\u0131. Bildirimi ka\u00e7\u0131rd\u0131ysan\u0131z yapman\u0131z gerekenleri ve yakla\u015fan HMRC tarihlerini inceleyin.<\/p>","protected":false},"author":1,"featured_media":1372,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[35,32,30,33,31,34],"class_list":["post-1912","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-hmrc","tag-landlord","tag-making-tax-digital","tag-mtd","tag-self-assessment","tag-sole-trader"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Missed the First MTD Update Deadline? 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