How do I submit a quarterly update to HMRC?

You send it from MTD-compatible software by 7 August, 7 November, 7 February or 7 May. Each update gives HMRC running totals of your income and expenses for the tax year so far.

A quarterly update is the regular report at the heart of Making Tax Digital for Income Tax (MTD). GOV.UK calls quarterly updates "summaries, not tax returns". You do not send receipts or invoices, and you do not need to make accounting or tax adjustments first. This page follows GOV.UK's quarterly update guidance, last updated on 7 September 2026 and checked on 15 October 2026.

The periods and deadlines

Each period starts at the beginning of the tax year, so every update covers the year so far, not just the last three months. You can choose calendar periods instead of the standard ones, for each income source, before you send your first update of the year. You cannot switch once an update has gone.

What goes into an update

Your software adds up your digital records into totals for each category of income and expense. Each record needs three things: the amount, the date it was received or paid, and a category.

• Sole traders with turnover under £90,000 can keep it simple and record only whether each item is income or an expense.
• Landlords with a mortgage must record mortgage interest and other finance costs separately and send them separately in each update, even if their turnover is under £90,000.
• Joint landlords can send income only for a jointly let property and add the expenses after the year ends, by resending the fourth update.

If you have more than one business, such as a trade and a let property, you send an update for each one.

What this means for you

If you start on 6 April 2027, your first update covers 6 April to 5 July 2027 and is due by 7 August 2027. At the Budget on 28 October 2026 the government said people who must join in April 2027 will get no penalty points for late 2027-28 quarterly updates either, though the updates must still be sent. For them, the earliest a late update can earn a point is 7 August 2028. Once points can start, each missed deadline earns one point, and at 4 points HMRC charges a £200 penalty.

If you joined on 6 April 2026, your next update, covering 6 April to 5 October 2026, is due by 7 November 2026. There are no penalty points for late quarterly updates in 2026-27, but the update is still required.

After each update, your software or your HMRC online account can show an estimate of the tax on your self-employment and property income. It is less accurate if you have other income you have not added yet.

Steps to send a quarterly update

1. Make sure you have signed up for MTD and have software that works with it. GOV.UK's software finder lists products that have passed HMRC's recognition process. Some connect to a bank account; others, called bridging software, link to a spreadsheet.
2. Keep your records up to date through the quarter, with the amount, date and category for each item.
3. After the period ends, check the totals your software shows for each business. Look for missing income and anything in the wrong category.
4. If you use a spreadsheet and bridging software, make sure the figures pass through a digital link. Retyping them or using copy and paste between products is not allowed once records have been sent.
5. Send the update from your software before the deadline. The software tells you when it has gone.
6. Look at your tax estimate and put money aside for the next payment date.
7. Repeat for each business, and for the next quarter.

If someone does it for you

An accountant, bookkeeper or managed service can send updates for you once you have authorised them through their HMRC agent services account. Both a main agent and a supporting agent can send quarterly updates, but only a main agent can send your tax return.

The free MTD check shows your start date and first deadline. There are more guides in the trades section and the landlord section.