Your MTD quarterly update checklist, free
One page to run through before each quarterly update. It covers what HMRC says your digital records must show, the joint-let and correction rules, the four deadlines and the year-end steps. Every point links to HMRC's own guidance.
What's inside:
- a before-you-submit checklist for each quarter
- the four quarterly update deadlines and the 31 January tax return deadline in one table
- the year-end steps before the 31 January tax return
- space to tick off each quarter for each income source
Read, print or download it on this page. You don't need to give an email address.
Download the checklist (PDF) Printable version
Optional: deadline reminders by email
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General information, not tax advice. Check with an accountant or HMRC for your situation.
MTD for Income Tax: quarterly update checklist
From the Quidtrail team · quidtrail.co.uk · Based on GOV.UK guidance checked 18 October 2026 · General information, not tax advice
A. Before each quarterly update
☐ I'm using compatible software for this income source, or bridging software linked to my spreadsheet[1].
☐ Every transaction for the period is recorded digitally, with the amount, the date and the category[2].
☐ Categories match the Self Assessment categories. If turnover for that business is under £90,000, I can use simpler categorisation, for example income or expense for a sole trader[2].
☐ Residential landlords: finance costs (such as mortgage interest) are recorded so they can be identified[2].
☐ Each business has its own records: each sole-trade business separately, all UK property as one business, and foreign property as another. Foreign property needs records for each property[2].
☐ Joint lets: I've recorded only my share. I've decided whether to include income and expenses, or income only, in my quarterly updates. If I leave expenses out, I add them by resending my fourth update before submitting my tax return[3].
☐ Spreadsheet users: my spreadsheet and bridging software are digitally linked. Nothing has been retyped or copied and pasted after being sent to HMRC[2].
☐ Bank feed users: I've checked that nothing is missing or miscategorised[2].
☐ Mistakes from earlier quarters are corrected in my records, so they go into this update[2].
☐ Supporting documents (receipts, invoices, statements) are kept. Records are kept for at least 5 years after the 31 January deadline[2].
B. Send it
☐ One update for each income source, sent from my software[3].
☐ Sent by the deadline (see table). Updates are cumulative: each one covers from the start of the tax year to the end of the update period[3].
☐ Confirmation saved (screenshot or reference from the software).
C. Deadlines
| Standard update period | Deadline |
|---|---|
| 6 April to 5 July | 7 August |
| 6 April to 5 October | 7 November |
| 6 April to 5 January | 7 February |
| 6 April to 5 April | 7 May (following tax year) |
| Tax return and payment | 31 January after the tax year |
Source: see note [3]. HMRC says to use calendar update periods "if your accounting period is from 1 April to 31 March". The deadlines are the same, and you select this in your software before your first update. See our deadlines page.
Penalties: there are no penalties for missing a quarterly update deadline in 2026 to 2027, but you still have to send every update before you can submit your tax return. From 2027 to 2028, each missed deadline earns a penalty point. At 4 points there's a £200 penalty, and another £200 for each further missed deadline[4].
D. Tick-off grid
| Income source | Q1 (7 Aug) | Q2 (7 Nov) | Q3 (7 Feb) | Q4 (7 May) | Tax return (31 Jan) |
|---|---|---|---|---|---|
| Self-employment: ________ | ☐ | ☐ | ☐ | ☐ | ☐ |
| UK property | ☐ | ☐ | ☐ | ☐ | ☐ |
| Foreign property | ☐ | ☐ | ☐ | ☐ | ☐ |
E. After the fourth update: year-end
☐ Resend the fourth update if I need to correct records or add joint-let expenses[3].
☐ Make year-end tax adjustments, such as allowances and reliefs, in my software.
☐ Add my other income (for example savings, dividends, employment, pensions) if it's not already in the software.
☐ Submit my tax return through compatible software by 31 January, and pay any tax due[5].
This checklist is a summary of HMRC guidance, not tax advice. Rules can change, so check GOV.UK or ask an accountant. Last checked 18 October 2026.
Sources
- https://www.gov.uk/guidance/choose-the-right-software-for-making-tax-digital-for-income-tax
- https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records
- https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates
- https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax
- https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/submit-your-tax-return
Related: MTD quarterly deadlines · MTD penalties · The MTD tax return · MTD for landlords
Frequently asked questions
Is it official HMRC material?
No. It's our summary of HMRC's published guidance, with links to the GOV.UK pages it's based on.
Does it work for landlords and sole traders?
Yes. It covers self-employment, UK property and foreign property income, which are the income sources MTD for Income Tax applies to (GOV.UK).
Do I need to give my email address?
No. You can read, print or download the checklist directly on this page.
What's the email sign-up for, then?
It's optional, for deadline reminders and updates when HMRC changes its guidance. You can unsubscribe at any time (privacy notice).
Sources
- GOV.UK: Use Making Tax Digital for Income Tax: send quarterly updates
- GOV.UK: Create digital records
- GOV.UK: Submit your tax return
- GOV.UK: Penalties for making tax digital for income tax
- GOV.UK: Choose the right software for making tax digital for income tax
Facts last checked: 18 October 2026.