Guides › MTD: Can You Send a Quarterly Update Early?

MTD: Can You Send a Quarterly Update Early?

General information only, not tax advice. We are not HMRC and are not affiliated with it. Check GOV.UK and consider a qualified adviser. Last checked against GOV.UK: 17 October 2026. Examples use made-up figures. Anything marked expected is our calculation, not an HMRC-published date.

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Short answer: Yes, in some cases. HMRC says you can send a quarterly update any time after the end of the update period up to and including the deadline day. You can also send an update up to 10 days before the end of the update period if you don't expect to record any further transactions (its example: going on holiday with no more work or income in the period). You can also send updates more often, as long as each still covers the full update period.

What HMRC says

Each quarterly update covers from 6 April to the end of the update period, so it shows the tax year so far.
If you have no income or expenses in a period you must still send the update.
You can't change your update periods after you send a quarterly update (standard vs calendar).
HMRC cannot advise on specific software; features differ by product.

Example (HMRC's own approach, our dates)

With standard periods, the first update covers 6 April to 5 July with a 7 August deadline. HMRC says you could instead send three updates covering 6 April to 5 May, 6 April to 5 June and 6 April to 5 July.

Caution

The 10-day option only applies if you don't expect more transactions in the period. If more income arrives later it will appear in the next cumulative update, which lets you correct records, per HMRC's cumulative design.

FAQ

Does sending early change the deadline? The deadline table is unchanged (dates).

Does early sending avoid penalties? Penalty points are described in our penalties page.

What we could not verify

Whether all software supports the 10-day early option.
How HMRC treats edge cases around early updates when more transactions follow.

Sources (official)

GOV.UK (HMRC), Use Making Tax Digital for Income Tax: Send quarterly updates — https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates (read 17 October 2026)

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Not tax advice. Examples use made-up figures. Nothing here has been reviewed by a tax professional. See the disclosure.