Deadline Calculator
Deadlines are one month after the quarter ends, on the 7th. Figures sent are cumulative year-to-date.
Definition and contents of quarterly updates
What a Making Tax Digital quarterly update contains, what you send to HMRC, and how it differs from a full tax return.
Deadlines: standard vs. calendar periods
Standard tax-year quarters versus calendar quarters for Making Tax Digital for Income Tax — deadlines and how to choose.
How to choose an update period
How to choose your Making Tax Digital update period (standard or calendar) and what that choice locks in.
Rules for early submission
When you can submit Making Tax Digital quarterly updates early, and the rules around timing and nil submissions.
Penalties for missed deadlines
Penalty points and charges if you miss Making Tax Digital for Income Tax quarterly update deadlines.
Cumulative quarterly updates explained
Why Making Tax Digital quarterly updates are cumulative year-to-date figures, and how that affects each submission.
Submitting a nil return
When and how to submit a nil quarterly update under Making Tax Digital for Income Tax if you had no activity.
Accuracy requirements
How accurate your Making Tax Digital quarterly figures need to be, and what HMRC expects before year-end adjustments.