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The basics

How quarterly update deadlines work

Direct answer

Once you're in scope for MTD for Income Tax, you send four quarterly updates across the tax year, each covering a roughly three-month period, with a submission deadline shortly after each period ends. The exact calendar dates are set by HMRC and are the one detail we'd always send you to their page for, rather than print a date here that could go stale.

Why we won't print exact dates on this page

Specific deadline dates are exactly the kind of detail that can change or that we could get subtly wrong months from now. Rather than risk giving you a stale date, we're pointing you straight to HMRC's own guidance for the current cadence and deadlines that apply to your situation.

The general shape of it

Regardless of the exact calendar dates, the underlying structure is consistent: your tax year is broken into four reporting periods, each with its own update and its own deadline shortly after the period closes. Missing the pattern isn't the risk — losing track of which period you're currently in is. That's part of what a good digital-records habit (see our digital records guide) is meant to protect against.

Illustrative example

Think of it like sending four short summaries a year rather than one long one — each covering roughly a quarter of your trading or rental activity, due a set number of weeks after that quarter ends.

Frequently asked

What happens if I miss a quarterly update?

HMRC has stated intentions around penalties for missed digital submissions under MTD — check their current guidance for exactly how this is enforced, as the detail here is precisely the kind that changes.

Can I submit a quarterly update early?

Software built for MTD is generally expected to allow submission once a period has ended, though exact timing rules should be confirmed against HMRC guidance.

Do all four quarters have to be equal length?

The standard periods are aligned to the tax year in roughly three-month blocks, though HMRC-recognised software may offer calendar-quarter alignment as an alternative in some cases — check current guidance.

Reviewed: 9 September 2026 · Source: HMRC guidance (linked above) and Quarter Day's own product plans, kept separate — general information, not tax advice.
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