Guides › MTD Standard or Calendar Update Periods: Choose First
MTD Standard or Calendar Update Periods: Choose First
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: HMRC says your software defaults to standard update periods, aligned to the tax year (6 April to 5 April). If your accounting period runs from 1 April to 31 March, you should choose calendar update periods in your software before you send your first quarterly update. You cannot change update periods for the rest of the tax year after you have sent one. The deadlines are the same for both.
| Standard period | Calendar period | Deadline |
|---|---|---|
| 6 April to 5 July | 1 April to 30 June | 7 August |
| 6 April to 5 October | 1 April to 30 September | 7 November |
| 6 April to 5 January | 1 April to 31 December | 7 February |
| 6 April to 5 April | 1 April to 31 March | 7 May (following tax year) |
Related set-up points
- Authorising your software: connect to HMRC with the ID and password you used to sign up, pass the identity check if asked, and give permission. HMRC says you repeat this every 18 months but won't need the identity check again.
- Digital records start on 6 April (standard) or 1 April (calendar) in the first year.
- Ask your agent if unsure which to use (HMRC).
FAQ
Is it the same thing as my tax year? For MTD the tax year still runs 6 April to 5 April; calendar periods only change how updates are cut.
Which should I pick? HMRC links the choice to your accounting period; we can't tell you which applies to you.
What we could not verify
- Detailed accounting-period rules (basis period reform) are not covered.
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)
- GOV.UK (HMRC), Get your software ready — https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/get-your-software-ready (read 17 October 2026)
- GOV.UK (HMRC), Using Making Tax Digital for Income Tax for the first time — https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/using-making-tax-digital-for-income-tax-for-the-first-time (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.