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What is Calendar update periods?
Last verified 23 October 2026
Calendar update periods are an optional alternative to the standard Making Tax Digital for Income Tax quarters. Instead of ending on the 5th of the month, they end on 30 June, 30 September, 31 December and 31 March, which matches month end bank and agent statements.
Why it matters to landlords
The deadlines do not change: 1 April to 30 June is due by 7 August, 1 April to 30 September by 7 November, 1 April to 31 December by 7 February and 1 April to 31 March by 7 May. Like the standard periods, each update is a running total from 1 April.
Your software uses standard periods by default. To use calendar periods you choose them in your software before you send your first quarterly update of the tax year. After you have sent an update, you cannot change the period type for the rest of that tax year, so decide early. Check that your software supports the option before you rely on it.
Example
Your letting agent sends a statement for each calendar month. With calendar update periods, your first update covers 1 April to 30 June, so you can use the April, May and June statements as they are. It is still due by 7 August.
MTD quarterly update deadlines →