MTD quarterly submissions explained: what you actually have to send HMRC

By Accounting Solution · June 2026 · 7 min read

One of the most common questions we hear from Brighton business owners and landlords about Making Tax Digital is: what do I actually have to send HMRC every quarter? The answer is simpler than most people expect.

What is a quarterly submission?

A quarterly submission is a summary of your income and expenses for a three-month period, sent to HMRC through your MTD-compatible software. It is not a tax return. You are not calculating or paying tax when you submit — you are simply reporting your figures so HMRC has a running picture of your financial year.

Think of it as sending HMRC your profit and loss account four times a year instead of once.

The four quarterly periods

The standard MTD quarters run as follows:

• Quarter 1: 6 April to 5 July — due by 7 August
• Quarter 2: 6 July to 5 October — due by 7 November
• Quarter 3: 6 October to 5 January — due by 7 February
• Quarter 4: 6 January to 5 April — due by 7 May

You can also opt for calendar quarter dates (ending 31 March, 30 June, 30 September, 31 December) if that works better for your business. This is known as a “calendar quarter election” and must be made at the point of MTD registration.

What information goes into each submission?

For a self-employed business, each quarterly submission includes:

• Total turnover (your income) for the quarter
• Allowable expenses broken down by category (cost of goods, wages, office costs, travel, advertising, professional fees, financial costs, premises costs, other)

For a property business, each quarterly submission includes:

• Total rental income received in the quarter
• Allowable property expenses (repairs, letting agent fees, insurance, service charges, mortgage interest — noting the 20% basic rate restriction under Section 24)

You do not need to provide invoice-level detail in the submission itself. The underlying records (invoices, receipts, bank statements) must be kept digitally, but the submission is a category-level summary.

What happens after the four quarters?

After your fourth quarterly submission, you complete an end of period statement for each source of income. This is where you make any adjustments — adding income or expenses that were not included in quarterly submissions, claiming annual allowances, and confirming the figures are correct.

Then you complete a final declaration (which replaces your Self Assessment tax return) confirming your total income from all sources — employment, dividends, savings, pension, and so on. This is where your tax liability for the year is calculated.

Do I pay tax quarterly?

No. Your payment dates do not change under MTD. You still pay any tax owed by 31 January (balancing payment) and make a payment on account by 31 July. The quarterly submissions are reporting only — not payment triggers.

What if I make a mistake in a quarterly submission?

You can correct errors in subsequent quarters. If you submitted incorrect figures in Q1, you can adjust them when you submit Q2. Errors can also be corrected in the end of period statement at year end.

Who submits the quarterly updates — me or my accountant?

Either. If you use an accountant, they can be authorised to submit on your behalf through your MTD software. At Accounting Solution, we handle all quarterly submissions for our clients as part of our standard service — you keep your records updated in your software, and we take care of the rest.