Your first MTD quarterly update: a practical preparation checklist

By the Quidtrail team · Facts last checked 26 October 2026

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Before sending your first MTD quarterly update, check three things: the dates it covers, the records behind the totals and the connection to HMRC. Leave time to resolve a software problem before the deadline.

Rules checked: 26 October 2026, UK. This guide concerns Making Tax Digital for Income Tax, not MTD for VAT.

A tidy kitchen-table workspace with a laptop angled away, face-down receipt slips and a closed notebook (illustration) — Illustration only.

1. Confirm the correct period and business

Use HMRC: Send quarterly updates and your software to confirm the accounting period and update due for each relevant income source. Do not assume a reminder from another service describes your own obligation.

Make a list of the records included in the update. If someone else maintains them, agree when the data will be complete and who will deal with missing entries.

If your accounting year runs from 1 April to 31 March, select calendar update periods before the first submission. HMRC says you cannot switch periods for the rest of that tax year after sending an update. Check this setting before pressing send, particularly if the software has defaulted to 6 April to 5 April.

2. Check records before submission

Compare entries with the underlying evidence. Look for missing transactions, duplicates and personal movements that need the correct treatment. Ask a qualified adviser about uncertain classifications rather than guessing to clear a software warning.

Keep a separate list of unresolved queries and the person responsible for answering each. A quarterly routine is easier to manage when it does not depend on somebody remembering a conversation.

3. Check the software connection

HMRC: Get your software ready explains authorisation and setup. Complete those steps in advance. Do not share your sign-in details with someone offering to fix a problem; use the appropriate authorisation process.

4. Save the outcome

After sending, check the software's confirmation and retain a dated record. HMRC's online account also records the update in recent activity. If submission fails, follow the provider's support route and HMRC guidance rather than repeatedly changing the accounting data to force it through.

Write down what delayed the first update and improve that part of the next cycle. A quarterly update is a summary, not a tax return. Keep the annual return and other obligations on their own checklist.

This is general information, not financial or tax advice. Rules change, so check GOV.UK or speak to a qualified adviser.

Sources

Facts last checked: 18 October 2026.