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What is Quarterly period (update period)?
Last verified 23 October 2026
A quarterly period is the part of the tax year that each Making Tax Digital for Income Tax quarterly update covers. HMRC calls them update periods. Each one runs from the start of the tax year to the end of that quarter, so every update is a running total for the year so far.
Why it matters to landlords
The standard periods are 6 April to 5 July (due 7 August), 6 April to 5 October (due 7 November), 6 April to 5 January (due 7 February) and 6 April to 5 April (due 7 May after the tax year ends). Your software uses these unless you choose calendar update periods before your first update.
Because updates are cumulative, a mistake found later is simply corrected in the next update; you do not resubmit the earlier one. You send category totals, not receipts. If you had no income or expenses in a period you still send an update. Once you have sent an update, you cannot switch period type for the rest of that tax year.
Example
You receive £3,000 rent between 6 April and 5 July, then £3,200 between 6 July and 5 October. Your first update shows £3,000 and is due by 7 August. Your second shows £6,200, the total since 6 April, and is due by 7 November.
MTD quarterly update deadlines →