MTD Q2 Catch-Up Queue Starter 2026 — public sources checked 14 August 2026

HMRC standard quarterly-update dates, including 7 November 2026:
https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/before-you-use-this-guide

HMRC service workflow for cumulative period summaries and quarterly updates:
https://developer.service.hmrc.gov.uk/guides/income-tax-mtd-end-to-end-service-guide/documentation/make-updates-during-tax-year.html

HMRC quarterly-update guidance and first-year penalty position:
https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates

Independent planning aid only. Recheck official guidance before acting.
