Reporting additional income
Quarterly updates cover self-employment and property business records only. They do not include every other part of your tax return. Other income still needs to be in place before you submit your tax return — even if you keep digital records for those sources during the year.
HMRC usually adds / You usually add
HMRC usually adds
Check these are correct before you submit.
- Employment (PAYE) income
- Student loan repayments
- State, private and occupational pensions
- Other taxable state benefits
- Construction Industry Scheme subcontractor deductions
- Capital Gains Tax residential property disposals
- Marriage Allowance claims
You usually add
HMRC may not have these figures — add them if they apply to you.
- Savings interest
- Your share of partnership profit
- Dividends, including from your own company
- Other income or gains not added automatically
More examples
- Foreign income
- Other miscellaneous income
- Insurance policy gains
- Capital gains (non-residential)
- High Income Child Benefit Charge
- Pension reliefs and some investment reliefs
Which categories apply depends on your circumstances and what your software supports.
Checking what HMRC has added
If something prefilled looks wrong, correct it before you submit. HMRC treats information as final only once you have actually submitted your tax return.
Employment, dividends and savings
HMRC receives PAYE information from employers. You can view employment details during the year and create, amend or delete missing or incorrect employment details after the tax year ends, before you submit.
For dividends, check UK dividends, foreign dividends, and dividends from a close company. If you receive dividends from your own close company, expect extra questions about directorship and source.
For savings, do not assume HMRC will always add interest automatically — review savings income before you submit.
Dividends from your own close company
If you receive dividends from your own close company, expect extra questions about your directorship and the source of those dividends before you submit.
Residential property disposals
A UK residential property disposal may have its own separate reporting and payment requirement shortly after completion. It must still appear in your year-end tax return if you are in MTD for Income Tax — the earlier report does not remove that need.
Plain-English rule of thumb
If HMRC already knows about a figure, check it. If HMRC may not know about it, add it. Once your tax return is submitted, that is the version HMRC treats as final unless you later amend it.
See also: How the final declaration works, Accounting adjustments and timing, Amending a submitted return.
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