Found an error in your MTD records? Start with the original entry
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If you spot a missing or incorrect entry, correct it where you keep the digital record. The next step depends on whether you have already sent your fourth quarterly update. Changing a total in the wrong place can leave your records and submissions inconsistent.
Rules checked: 26 October 2026, UK. The right action depends on the stage of the reporting cycle and the software arrangement.
Describe the error before changing anything
Write down the affected transaction, date and reason it appears wrong. Check the receipt, invoice or other original evidence. Distinguish a missing entry from a duplicate or a classification question.
If an accountant manages the records, send the evidence and ask who should make the change. Avoid two people correcting the same item independently.
Follow the record-keeping route
HMRC: Create digital records says to correct the record in the software where it is kept. If that is a spreadsheet used with bridging software, make the correction in the spreadsheet and transfer it through the digital link.
Do not delete evidence just because an entry was wrong. Keep an understandable explanation of what changed, using the software's supported process.
Check the stage of the year
HMRC says to correct errors as soon as possible. During the tax year, a corrected record flows into your next quarterly update.
After the fourth update, HMRC gives two routes:
- Correct the digital record and resend the fourth quarterly update.
- Adjust the category total in your software and reflect the change in your digital records. An agent may use this route and ask you to update your records.
Complete corrections before finalising your Income Tax position. Ask your provider or adviser how to carry out the appropriate route in your setup.
Use HMRC: Send quarterly updates to check the reporting process. Do not assume every correction requires the same kind of resubmission or that changing a spreadsheet has automatically updated HMRC.
Verify the result
Review the corrected record and any affected totals. Save confirmation where an update is sent, and note unresolved questions for the annual work.
If the problem concerns an earlier finalised return, check HMRC's guidance on amending that return or ask a qualified adviser. The steps above address digital records and quarterly updates; an earlier return may need a different procedure.
This is general information, not financial or tax advice. Rules change, so check GOV.UK or speak to a qualified adviser.
Related reading
- Why quarterly updates include the tax year so far
- Prepare your first quarterly update
- What remains to do at the end of the tax year
Sources
Facts last checked: 18 October 2026.