How do I correct a mistake in a Making Tax Digital quarterly update?

How do I correct a mistake in a Making Tax Digital quarterly update? From 2026-27 onwards, you correct the digital record in your MTD software and the fix reaches HMRC in your next quarterly update. Mistakes found after the fourth update are fixed by resending it before your tax return. Usually not. Each update covers the tax year so far, so once you correct the digital record, your next update carries the right totals. The exception is the fourth update, which you may need to resend before your tax return. The 2026 regulations say a wrong or missing digital record must be corrected as soon as possible. The corrected figures must reach HMRC by your next quarterly update deadline, or by the tax return deadline if the mistake was in the fourth update or in the update for the period in which a business stopped. No. Those are adjustments, made after the fourth update and before the tax return. GOV.UK says you do not need to make tax or accounting adjustments before sending a quarterly update. Read the full answer, with every source, at rightotax.co.uk.