Deadlines: standard vs. calendar periods
You must send four quarterly updates each tax year. The deadline for each is one month after the quarter ends. Deadlines fall on the 7th of the month (aligned with Making Tax Digital for VAT), not the 5th.
By default, quarters follow the tax year (6 April to 5 April). If your accounting year runs 1 April to 31 March, you can elect calendar quarters before your first update — the deadline dates stay the same; only how the quarter periods are defined changes.
Deadline Calculator
Deadlines are one month after the quarter ends, on the 7th. Figures sent are cumulative year-to-date.
| Quarter | Standard period | Calendar period (if elected) | Deadline |
|---|---|---|---|
| Q1 | 6 April – 5 July | 1 April – 30 June | 7 August |
| Q2 | 6 July – 5 October | 1 July – 30 September | 7 November |
| Q3 | 6 October – 5 January | 1 October – 31 December | 7 February |
| Q4 | 6 January – 5 April | 1 January – 31 March | 7 May |
Choose your quarter type before the first update
Set standard or calendar quarters in your software before sending the first update of the tax year. Once you have sent an update, that choice is locked until the next tax year.
HMRC expects each update within one month of the quarter end. The figures you send are cumulative year-to-date, not just the three months in the “Quarter ends” column. See the Cumulative updates section below.
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