Does MTD Ledger UK send quarterly updates to HMRC?

No. MTD Ledger UK does not submit quarterly updates to HMRC. It helps users keep income and expense records ready for review before they use HMRC-compatible software or professional support.

How can I prepare records for MTD quarterly updates?

Keep dated income and expense records during the quarter, review categories and notes, and export records for accountant or bookkeeper review before filing decisions are made.

How do I check MTD quarterly update deadlines?

HMRC currently lists deadlines of 7 August, 7 November, 7 February and 7 May for standard and calendar update periods. Confirm the current rules for your circumstances on GOV.UK. MTD Ledger UK helps prepare the underlying records but does not send updates to HMRC.

What does MTD readiness mean for record keeping?

For record keeping, MTD readiness means keeping digital income and expense entries complete enough to review before quarterly update or filing decisions are made.

MTD quarterly updates

MTD quarterly update deadlines and record-keeping checklist.

Q: What is an MTD quarterly update?

A quarterly update is a summary created from digital income and expense records for a relevant business or property income source. Current requirements should be checked on GOV.UK.

HMRC currently lists quarterly update deadlines of 7 August, 7 November, 7 February and 7 May. The updates are cumulative summaries created by compatible software from digital income and expense records.

Checked 18 July 2026 against GOV.UK guidance updated 16 July 2026.

Download on Google Play Digital record keeping guide

Important: MTD Ledger UK is not HMRC-compatible submission software. It is a lightweight Android record-keeping app for preparing income, expense and CSV records before accountant or bookkeeper review.

MTD quarterly update deadlines

HMRC currently lists the same four submission deadlines for standard and calendar update periods. Each update covers cumulatively from the start of the tax year or calendar accounting period to the end of that update period.

Standard update periods and current HMRC deadlines
Records covered	Update deadline
6 April to 5 July	7 August
6 April to 5 October	7 November
6 April to 5 January	7 February
6 April to 5 April	7 May

Calendar update periods cover 1 April to 30 June, 1 April to 30 September, 1 April to 31 December and 1 April to 31 March, with the same 7 August, 7 November, 7 February and 7 May deadlines.

Preparation boundary: These are HMRC filing deadlines for updates sent through compatible software. MTD Ledger UK only helps you keep and export the underlying records. Confirm your exact obligation and deadline with GOV.UK, your filing software or a qualified adviser.

What is an MTD quarterly update?

GOV.UK describes quarterly updates as summaries created from digital records. Every three months, compatible software uses those records to total income and expenses for each relevant business or property income source.

That makes record quality the practical foundation. If income, expenses, categories and notes are incomplete during the quarter, the review and filing step becomes slower and more error-prone.

What should be prepared during the quarter?

Income records

Keep a dated record of invoices, sales, rent received, platform payouts or other income. Add notes that still make sense months later.

Expense records

Record costs as they happen, including category and reason. This makes review easier when a bookkeeper, accountant or software workflow needs totals.

Category review

Check that entries are grouped consistently before they are used for quarterly summaries or accountant review.

CSV handoff

Export records so an accountant or bookkeeper can review the underlying entries before any formal filing decision is made.

Quarterly update workflow for small businesses

A simple workflow is enough for many people at the preparation stage:

Capture income and expense entries each week instead of waiting until the quarter closes.
Review dates, categories and notes before totals are needed.
Check MTD deadline dates so the record review is not left too late.
Export CSV records for accountant or bookkeeper review.
Use HMRC-compatible software or professional support for any required submission.

Free quarterly record check

Are the underlying records ready to review?

Tick each preparation step you have completed. This checklist covers record readiness only; it does not confirm whether a filing is complete or correct.

Quarterly record preparation The current deadline and filing obligation have been confirmed with GOV.UK, HMRC guidance or an accountant. Income entries have dates, amounts, categories and notes. Expense entries explain the relevant business or property reason. Unusual or incomplete entries have been reviewed. Records have been exported for accountant, bookkeeper or personal review before any submission workflow.

Keep the next quarter organised

Use the checklist without rebuilding the ledger.

MTD Ledger UK keeps dates, amounts, categories and notes together on Android. Start with free basic CSV export, then add the optional Pro accountant pack when you need summaries, category totals and a handoff note.

Start free on Google Play

MTD Ledger UK export screen showing basic CSV and the optional Pro accountant pack

How MTD Ledger UK helps before review

Capture income and expenses on Android without building a spreadsheet.
Keep quarterly MTD deadline dates visible in the same app.
Export CSV records for accountant or bookkeeper review.
Use a focused ledger when full accounting software feels too heavy for daily capture.

What MTD Ledger UK does not do

MTD Ledger UK does not send quarterly updates to HMRC, does not replace professional tax advice and is not a full accounting suite. It is designed for the record-keeping stage: capture cleaner records, review them, and export them before filing decisions.

When do MTD Income Tax rules apply?

GOV.UK says Making Tax Digital for Income Tax is being introduced in phases based on qualifying income. Check the current GOV.UK guidance for your exact start date, threshold and whether you may be exempt.

Prepare records on Android

Scan the QR code or use the Google Play button to try MTD Ledger UK.

Open Google Play

References

Read GOV.UK guidance on sending quarterly updates and finding out if and when you need to use MTD for Income Tax.