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Are MTD quarterly updates cumulative?
Last verified 23 October 2026
Yes. Each quarterly update covers the tax year so far, from 6 April to the end of the period. So your second update covers 6 April to 5 October, not just July to October.
Your software adds up your digital records for each self-employment and property business and sends the totals for each income and expense category. HMRC does not receive individual receipts or invoices, and you do not need to make accounting or tax adjustments first. HMRC describes updates as summaries, not tax returns.
Because each update is a running total, you fix a mistake by correcting your digital records. The correction then appears in your next update. If you need to change records after the fourth update, resend the fourth update before you make any tax adjustments. You still need to send an update for a period with no income or expenses.
The standard periods run to 5 July, 5 October, 5 January and 5 April, with updates due on 7 August, 7 November, 7 February and 7 May.