How do I submit a quarterly update to HMRC as a plasterer?

Your software sends HMRC turnover and cost totals for the year so far: builder jobs gross, whether labour-only or supply-and-fix, and homeowner jobs in full. If you start in April 2027, your first update is due by 7 August 2027.

Making Tax Digital for Income Tax (MTD) asks for totals each quarter, not receipts. A plasterer's quarter often mixes builder work under the Construction Industry Scheme (CIS), much of it labour-only, with homeowner jobs paid in full, all in one update. Checked against GOV.UK and HMRC's CIS manual on 18 October 2026; the general guide covers everyone.

Who sends them, and when

You join when your self-employment and property income before expenses goes over the line: over £50,000 in 2024-25 meant 6 April 2026, over £30,000 in 2025-26 means 6 April 2027, and over £20,000 in 2026-27 means 6 April 2028. The sign-up guide for plasterers shows how to add up your jobs.

If your accounts run from 1 April to 31 March, GOV.UK says to use calendar periods ending 30 June, 30 September, 31 December and 31 March, with the same deadlines; choose them in your software before your first update. A quarter with no income or expenses still needs an update.

Homeowner jobs and cash

CIS 340 says householders having work done on their own premises are not contractors, so a homeowner pays you in full. Record cash in full, close to the day you are paid. GOV.UK says some transactions may not appear in full in a bank feed and must be added separately, and unbanked cash never does.

Jobs for builders: in CIS

The law behind CIS covers the construction, alteration and repair of buildings, and work that renders them complete. Neither it nor HMRC's index of construction operations names plastering, but in our reading plastering, dry lining and rendering are part of that work, so they are CIS work when a builder or other contractor pays you. CIS 340 says a builder working for a homeowner must still run the scheme on what it pays you.

CIS changes how you are paid, not whether a job goes in the update. HMRC's notes say a subcontractor's turnover is the full amount before CIS deductions. MTD uses the same categories as Self Assessment, so in our reading the gross figure on each monthly payment and deduction statement goes in, not what your bank shows.

Plaster, mixers and the materials rule

On supply-and-fix work, contractors do not take the deduction from the direct cost of materials, which HMRC's manual says is what you can show you paid. In our reading any mark-up on plaster is deducted from, and without receipts the builder may estimate the cost. CIS 340 adds that plant you hire from a third party, which includes cement mixers, can be treated as materials; a mixer you own cannot, though its fuel can. The CIS materials guide has more.

In our reading, everything you charge for is turnover. Plaster, board, beads and mesh for jobs go in "cost of goods bought for resale or goods used", which HMRC's notes say includes raw materials. On the cash basis, HMRC's HS222 puts equipment and tools, such as trowels, mixing drills and stilts, in "repairs and maintenance of property and equipment"; under traditional accounting they go through capital allowances. As the notes do not name equipment hire, in our reading mixer and skip hire go in "other business expenses". Van fuel, insurance and servicing go in "car, van, and travel expenses", business share only. The plasterer expenses guide lists more.

With turnover from the trade under £90,000, GOV.UK lets you record each item as just income or an expense. Reach £90,000, and every record for the year must be fully categorised before your next update.

What stays out of the update

HMRC's quarterly update direction lists the totals an update holds, and CIS deductions are not among them. HMRC adds your CIS deductions to your MTD tax return, and any refund is requested separately through HMRC online services, as the CIS refund guide for plasterers explains.

A worked example

A plasterer starts MTD on 6 April 2027. By 5 July 2027 one builder has paid £7,200 for labour-only work and taken 20%, £1,440. A second builder pays for rendering an extension: £3,000 labour, £1,000 for render and beads the plasterer bought for £900, and £200 for a mixer hired from a hire shop, charged at cost. Treating the hire as materials, the builder takes 20% from £3,100, £620, as the £100 mark-up is not direct cost. Homeowners pay £5,600, £800 of it in cash. Plaster for homeowner jobs costs £700, a mixing drill and trowels £350, skip hire £250 and the van £600.

Their bank received £14,140 and cash £800, but turnover is £17,000. Under £90,000, they could send one expenses total of £3,000 instead. This is an example only.

What this means for you

A mistake is fixed in your records and carried by the next update. If you must use MTD, a late update can earn a point from 2027-28 (joined April 2026) or 2028-29 (joining April 2027, per the 28 October 2026 Budget); 4 points bring a £200 penalty. Compare MTD software for plasterers, or see who can send updates for you.

Steps to send your update as a plasterer

1. Add every cash job from your diary, in full.
2. Collect builders' statements for deductions taken, and chase any missing.
3. Record homeowner jobs in full, and CIS payments gross with the deduction noted.
4. Match merchant and hire receipts to each supply-and-fix job.
5. Record tools, skips and van costs.
6. Check turnover against your invoices and statements, not your bank.
7. Send the update from your software by the deadline.
8. After the fourth update, check the CIS deductions HMRC adds to your tax return, then submit by 31 January.

The free MTD check shows when you start, and the trades section has more guides on CIS and MTD.