What are quarterly updates under Making Tax Digital?
Answered 11 March 2026
Here is a comprehensive answer on quarterly updates under Making Tax Digital (MTD) for Income Tax.
What the law says
Definition
A "quarterly update" is defined as the provision of update information (i.e. financial information and other information in respect of a business for a quarterly update period) to HMRC, as specified in an update notice, in respect of each quarterly update period for each tax year.
Who must comply
A "relevant person" — broadly, a person to whom Schedule A1 of TMA 1970 applies and who is not exempt — must provide quarterly updates using functional compatible software via HMRC's API platform.
Standard quarterly update periods and deadlines
The four standard quarterly update periods (aligned to the tax year) and their submission deadlines are:
| Period | Covers | Deadline |
|---|---|---|
| QUP 1 | 6 April – 5 July | 7 August |
| QUP 2 | 6 April – 5 October | 7 November |
| QUP 3 | 6 April – 5 January | 7 February |
| QUP 4 | 6 April – 5 April | 7 May |
Note: each period is cumulative (beginning with 6 April), not sequential.
Calendar quarters election
A relevant person may elect to use calendar quarters instead. Where such an election is in force, the periods run to 30 June, 30 September, 31 December, and 31 March respectively. The election must be made before any update information is provided for the first quarterly update period of the relevant tax year, and it continues until withdrawn.
Digital records must be recorded in time
A relevant person must record each digital record no later than the quarterly deadline for the relevant period, or immediately before providing the quarterly update — whichever is earlier.
Early submission
A relevant person may submit update information for a whole quarterly update period up to 10 days before the end of that period, provided they confirm it covers the whole period and reasonably expect no further information will arise before the period ends.
Cessation
Where a business ceases, the quarterly update period ends on the date of cessation, and a final quarterly update is required. The relevant person must notify HMRC of the cessation on or before the quarterly deadline for that final period.
Commencement
The Income Tax (Digital Requirements) Regulations 2021 come into force on 6 April 2026, with the digital start date for businesses already trading before 6 April 2025 being 6 April 2026.
HMRC guidance / practice
Quarterly updates are a core element of Making Tax Digital for Business (MTDfB). Legislation requires at least 3-monthly updates of summary income and expenses and an annual declaration for most self-employed businesses and landlords.
Customers must use third-party software to keep their business records digitally and to submit their business updates. The information from updates flows to a Tax Calculator, which is viewable by the customer via their Business Tax Account.
An authorised agent can create, store and correct digital records of self-employment and property income and expenses, and send quarterly updates to HMRC on a client's behalf.
Citation sources
where a calendar quarters election has effect for a tax year, the quarterly update periods for that tax year are those specified in the following table. Period Quarterly update period 1 The period beginning with 1st April before the beginning of the tax year and ending with the following 30th June Quarterly update period 2 The period beginning with 1st April before the beginning of the tax year and ending with the following 30th September Quarterly update period 3 The period beginning with 1st A
information has been provided for that year ; and b immediately after the end of the tax year in which it is withdrawn, in all other cases. Update notices 8 1 “Update notice” means a notice made by the Commissioners which is stated to be made further to this regulation and which specifies update information to be provided to HMRC. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 For different descriptions of relevant person, different update information may be specified. Comme
When authorised, your agent can: sign you up for Making Tax Digital for Income Tax create, store and correct digital records of your self-employment and property income and expenses send your quarterly updates to HMRC submit your tax return and pay tax due by 31 January the following year Find out more about Making Tax Digital for Income Tax.
PART 1 General Citation and commencement 1 These Regulations may be cited as the Income Tax (Digital Requirements) Regulations 2021 and come into force on 6th April 2026 . Interpretation 2 In these Regulations— “TMA 1970” means the Taxes Management Act 1970; “Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs; ... “digital records” has the meaning given by regulation 6; “the digital requirements” has the meaning given by regulation 3(1); “digital start date” has the mea
that business. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 The digital start date that applies to the business is 6th April in the year of assessment following the year of assessment in which the person was required to deliver the return. PART 2 Digital records Keeping and recording digital records 5 1 A relevant person must keep digital records for each business for the period beginning with the digital st
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . e to provide corrections to digital records under Part 6. 2 Where a relevant person has received notice to file for a year of assessment under section 8 of TMA 1970 and is required to file an end of period statement for that tax year , that person may use functional compatible software to comply with the duty to file the things mentioned in subsection (1AB)(a) for that year . 3 “Functional compatible software” means a software program or
son must provide to HMRC update information for a business, as specified in an update notice, in respect of each quarterly update period for each tax year. 2 “Quarterly update” means the provision of information required by paragraph (1). 3 Subject to paragraphs (8), (9) and (10) and regulation 9(1A) , the quarterly update periods for a tax year are those specified in the following table. Period Quarterly update period 1 The period beginning with the first day of the tax year (6th April) and end
In the March 2015 Budget the government announced its vision for modernising the tax system in order to make it easier for individuals and businesses to get their tax right and keep on top of their affairs, meaning an alternative to the Self-Assessment tax return system. Changes were introduced gradually from April 2017 ahead of legislative changes introduced from April 2018 for businesses and landlords with a turnover exceeding the VAT registration threshold and from April 2019 for those with a