Send cumulative income and expense category totals from your digital records through MTD-compatible software, or have your agent send them. It is not a full annual tax return or a folder of invoices. Keep the correct business, period and submission confirmation together.
What actually gets sent
Your software adds up digital records for each business and produces totals using the same broad income and expense categories used in Self Assessment. Each quarterly update covers from the start of the tax year to the end of that update period, so it shows year-to-date totals. If you need to correct something, update your digital records in the software so later updates reflect the right figures, following HMRC’s process.
You do not need to make accounting or tax adjustments before sending a quarterly update. If you had no income or expenses in a period, you still need to send the update.
When they are due (standard update periods)
If your accounting period aligns with the tax year (6 April to 5 April), GOV.UK sets out standard periods and deadlines including:
- 6 April to 5 July: send by 7 August
- 6 April to 5 October: send by 7 November
- 6 April to 5 January: send by 7 February
- 6 April to 5 April: send by 7 May (following tax year)
Calendar update periods exist for some 1 April–31 March accounting periods. The send-by deadlines above stay the same. Your software should show the dates that apply to you.
Example
Riley is a self-employed electrician in MTD. Throughout the year Riley stores invoices and expenses digitally. Before each deadline, compatible software (used with accountant oversight through TaxSimba) produces the quarterly totals for Riley to check, then sends the update. Riley is not emailing HMRC a folder of PDF receipts every quarter.
Common mistake
Treating quarterlies as optional “practice runs” before Self Assessment. For people in MTD, quarterly updates are required. For 2026 to 2027, HMRC will not apply penalty points for late quarterly updates, but you still need to send them before you can submit your tax return, and late-return penalties can still apply.
What to do next
- Confirm you are in MTD (or have been signed up).
- Keep digital records as you go, not in a January shoebox.
- Diary the quarterly deadlines your software shows.
- Decide whether an accountant or agent should send updates for you. If you want managed help, see the Making Tax Digital service.
Reconcile a category before approving the update
Illustrative preparation example.
Your software shows £900 of repairs, but the folder contains a £300 invoice entered twice. Reconcile the entries to evidence before approving the cumulative category totals. A complete folder of images cannot show whether a single invoice has been counted twice.
Check: Can you trace the total back to distinct transactions for the correct business and period?
| Check | Practical action |
|---|---|
| Input records | Reconcile the transactions and preserve supporting evidence. |
| Update period | Check cumulative dates and the correct business. |
| Submission result | Save confirmation and resolve any error or mismatch. |
Does HMRC receive every receipt image?
The quarterly update sends summary totals rather than each invoice. Keep the underlying evidence as part of your records.
Can I skip an update during a quiet period?
Do not assume no activity removes the obligation. Check and send the required update even where the period has no income or expenses.
Download a checklist for this guide
- Business and accounting-period setting
- Income and expense categories reconciled
- Cumulative period covered
- Outstanding records or queries
- Submission outcome and next deadline