With the second quarterly update now underway and Self Assessment returns gathering pace, October is the moment to identify what still needs attention and give your team time to resolve it.
The first MTD update gave firms a working picture of how quarterly reporting would fit into practice life. The second is an opportunity to act on what that experience revealed. Which clients needed several reminders? Where did information arrive too late for a comfortable review? Did digital record keeping take longer than anticipated?
Those answers matter now, while there is still time to change the approach before 7 November. A useful starting point is a clear view of each client’s outstanding work, who owns the next step and when it needs to be completed.
Check the figures cover the right period
The second MTD for Income Tax update for 2026/27 is due by 7 November 2026. It is cumulative: the standard period covers 6 April to 5 October, while the calendar alternative covers 1 April to 30 September (GOV.UK).
For example, if a business submitted £8,000 of turnover in quarter 1 and had £6,000 in quarter 2, the second update should include £14,000 of cumulative income, assuming no corrections. The same year-to-date thinking applies to expenses.
Corrections to earlier records feed into the next cumulative update. Quarterly updates are summaries, not tax returns, and HMRC does not require accounting or tax adjustments before they are sent (GOV.UK).
Give every outstanding item a next step
A status such as “waiting for client” can conceal several different problems. One client may need to reconnect a bank feed; another may need to provide rental statements. Sending both the same reminder is unlikely to resolve either efficiently.
Make the request specific: explain what is missing, which period it relates to and the action that the client needs to take. Set an internal response date that leaves room for processing and review. Distinguish between clients that are making their own MTD updates and those that are being done by your team, so you know where to focus.
This is also a useful point to confirm that the submission route is working. Discovering an access or authorisation issue when the figures are ready adds pressure that an earlier check could have avoided.
Keep Q2 and SA100 work clearly separated
The MTD update relates to 2026/27, while the Self Assessment returns firms are preparing this autumn generally relate to 2025/26. The usual online filing deadline for those returns is 31 January 2027 (GOV.UK).
Separate information requests and clearly labelled records help clients understand what is needed for each task. Within the practice, protect review time for Q2 while continuing annual-return collection, rather than allowing whichever client replies first to determine the team’s priorities.
Your MTD Q2 readiness checklist
Use these checks directly with your team – no download or registration is needed.
- Check software access and HMRC authorisation. Confirm the person submitting can access the relevant client and use the intended HMRC submission route.
- Confirm the client list and business sources. Identify every relevant self-employment and property business requiring an update, and assign an owner to each outstanding task.
- Check the reporting period. Confirm whether each source uses standard or calendar periods and that the figures are cumulative from April.
- Identify missing records. Check for gaps in statements, receipts, invoices and other relevant information; send targeted requests with a clear response date. Remember: an update is still required where there has been no income or expenditure during the latest period (GOV.UK)
- Allocate preparation and review time. Set internal milestones before 7 November and prioritise clients whose outstanding work could delay submission.
- Record successful submission. Retain the software’s confirmation for each source; investigate any failed or pending submission before marking the task complete.
Use October to improve the next cycle
Preparing for Q2 is a chance to establish a routine your team can repeat when things get really busy for Q3 in January. Once the updates are submitted, record where delays occurred and choose one improvement for the next cycle, whether that is a clearer client request, earlier document collection or less manual processing.
ApariPro brings client information collection, AI-assisted document processing, review and HMRC submission into one platform for MTD and SA100. It helps firms reduce manual preparation while keeping accountants in control of review and submission.
Want to see how ApariPro could support your firm’s MTD and SA100 preparation? Book a personalised demo and explore the workflow around your clients and current process.