UK guide · 2026

MTD quarterly updates: what you actually send HMRC

The scariest part of Making Tax Digital for Income Tax is the phrase "four submissions a year". The reality is smaller: a quarterly update is a summary of income and expense totals from your software — not a tax return, not a bill. If you are new to MTD, start with our MTD sole trader checklist; this page covers the quarterly routine itself.

What a quarterly update contains

• Totals of your business income and expenses for the quarter, by category — sent from MTD-compatible software.
• Cumulative figures: each update covers the tax year so far, so a mistake in one quarter can be corrected in the next.
• That's it. No tax calculation to approve, no payment due with the update itself.

What it is not

• It is not a mini tax return — you do not finalise anything quarterly.
• It is not a tax bill — payment dates have not changed (31 January balancing payment, plus payments on account if they apply to you).
• It is not a place for accounting adjustments — reliefs, allowances, and final figures happen at year-end in the final declaration.
• Missing categories or estimated splits are tolerated in-year far better than missed deadlines — send on time, refine later.

Staying on top of the routine

1. Step 1

   Put all four quarterly deadlines in your calendar now — HMRC's standard quarters end 5 July, 5 October, 5 January and 5 April, with updates due by the 7th of the following month (calendar-quarter election available). Confirm your own dates in your software or on GOV.UK.

2. Step 2

   Categorise transactions little and often — a 10-minute weekly habit beats a quarterly archaeology dig.

3. Step 3

   Keep business and personal money separate so software bank feeds do the sorting for you.

4. Step 4

   After each update, save the submission confirmation from your software with your records.

5. Step 5

   Use the final declaration (due 31 January) as the once-a-year accuracy pass with your accountant.

Rules source: GOV.UK — search "Making Tax Digital for Income Tax quarterly updates" for HMRC's current deadlines and requirements.