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What is Cumulative updates?
Last verified 31 October 2026
Cumulative updates are quarterly updates that each cover the whole period from 6 April to the end of the update period. Every update shows year-to-date totals, not just the latest three months.
Why it matters to landlords
HMRC's guidance says each update covers from 6 April, the start of the tax year, to the end of the update period. So the second update includes everything in the first, and the fourth shows the full year. Your software normally works this out from your digital records, so you do not add quarters together by hand.
The cumulative design makes corrections simpler: a correction to an earlier record is picked up in your next update because the totals are year to date. You can send an update any time after the period ends, up to the deadline, or up to 10 days before the period ends if you do not expect further transactions. You can send updates more often, but each must still cover the whole period from 6 April. Deadlines are 7 August, 7 November, 7 February and 7 May.
Example
Nadia receives £3,000 rent in the first quarter and £3,000 in the second. Her first update, for 6 April to 5 July, shows £3,000. Her second, for 6 April to 5 October, shows £6,000, not £3,000, because it includes the first quarter.
MTD Deadlines 2026/27: Quarterly Update Calendar →
Related terms
- Quarterly update
- Quarterly period (update period)
- Amending a quarterly update
- End of period statement (EOPS)
- MTD first year