DIGITAL RECORDS · 4 UPDATES
MTD quarterly updates explained
Understand the four in-year updates, compatible-software requirement and year-end tax return.
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What to know
- Keep digital records for each self-employment and property business.
- Send four quarterly updates each year through MTD-compatible software.
- Submit your tax return through compatible software after the tax year.
- Standard quarterly periods (6 Apr-5 Jul, 6 Jul-5 Oct, 6 Oct-5 Jan, 6 Jan-5 Apr) have filing deadlines of 7 August, 7 November, 7 February and 7 May. The tax return is due by 31 January after the tax year.
Key dates
| Phase | Qualifying income | From | Tested on |
|---|---|---|---|
| 1 | Over £50,000 | 6 April 2026 | 2024/25 return |
| 2 | Over £30,000 | 6 April 2027 | 2025/26 return |
| 3 | Over £20,000 | 6 April 2028 | 2026/27 return |
MTD quarterly updates explained FAQs
How many updates are required?
Four quarterly updates per year.
How are updates sent?
Through MTD-compatible software.
Do quarterly updates replace the tax return?
No. You must still submit your tax return after the tax year.
How is the year-end return submitted?
Through compatible software, by the normal 31 January deadline.
When are the quarterly updates due?
Standard deadlines are 7 August, 7 November, 7 February and 7 May; the tax return is due by 31 January after the tax year.
Related MTD guides
Sole traders · Landlords · Thresholds · Quarterly updates · Complete guide · Start date · Who it applies to · Year-end return · £30,000 threshold