Quarterly Updates

What quarterly updates are, when they are due, and how cumulative reporting works under MTD for Income Tax.

Four times a year, your software sends HMRC cumulative totals for each business or property — reporting only, not a tax bill. You do not need year-end adjustments in these updates; this guide covers deadlines, nil returns, penalties, and common myths.

Deadline Calculator

Deadlines are one month after the quarter ends, on the 7th. Figures sent are cumulative year-to-date.

Quarter: 6 April – 5 July

Covers: 6 April – 5 July

Due: 7 August

Quarter: 6 July – 5 October

Covers: 6 April – 5 October

Due: 7 November

Quarter: 6 October – 5 January

Covers: 6 April – 5 January

Due: 7 February

Quarter: 6 January – 5 April

Covers: 6 April – 5 April

Due: 7 May

Final Declaration: Due by 31 January following the end of the tax year. You must submit all outstanding quarterly updates before software will allow the Final Declaration to be sent.