Quarterly updates for Making Tax Digital for Income Tax

What are quarterly updates for MTD for IT?

From April 2026, those who must comply with Making Tax Digital for Income Tax (MTD for IT) will have to submit quarterly updates to HMRC.

Alongside quarterly updates, taxpayers will also need to send HMRC a Final Declaration. This replaces the yearly income tax return and forms part of the government’s plan to digitise the tax system. For this article, we’ll be focusing on quarterly updates.

Who needs to send quarterly updates under MTD for IT?

Landlords and self-employed people earning above £50,000 annually will need to comply with MTD rules from April 2026. This means they’ll need to send quarterly updates to HMRC via compatible software.

Why are quarterly updates needed?

Quarterly updates require less information than a single annual return. They also demonstrate that the taxpayer is keeping their records up to date regularly. What’s more, taxpayers can receive an estimate based on their reported income of the tax they’ll need to pay, so they’ll have more time to prepare for their bills.

How do you send quarterly updates for MTD for IT?

You can send quarterly updates to HMRC via MTD-compatible software. Providing your records are kept up to date, your accounting software will help you pull together the information required.

Who can submit quarterly updates for MTD for IT?

You or your accountant or bookkeeper can submit your quarterly updates for MTD for IT. If you’d like your accountant or bookkeeper to submit quarterly updates on your behalf, you’ll need to authorise them to do so. Contact your advisor, or your accounting software provider for more information.

When will you need to send quarterly updates for MTD for IT?

You have a month after the period end date to send your quarterly update. These updates are cumulative over the tax year – so you can correct errors or make adjustments to previous submissions in your next update.

Quarterly update 1:

Period covered: 6 April to 5 July

Filing deadline: 7 August

Quarterly update 2:

Period covered: 6 April to 5 October

Filing deadline: 7 November

Quarterly update 3:

Period covered: 6 April to 5 January

Filing deadline: 7 February

Quarterly update 4:

Period covered: 6 April to 5 April

Filing deadline: 7 May

What about the ‘Final Declaration’?

Your Final Declaration is where you need to disclose other forms of income, such as investment or savings, and submit any claims for relief. Your Final Declaration is due on 31 January, along with payment.

Prepare for MTD for IT

Talk to your accountant or bookkeeper about signing up for MTD for IT. The more time you spend getting used to new digital tools, the easier you’ll find the transition to Making Tax Digital.

You can keep up to date with the latest on MTD by bookmarking our Making Tax Digital resource hub and MTD for IT page.