Submit a quarterly update to HMRC via the Making Tax Digital for Income Tax API
domain: developer.service.hmrc.gov.uk · 5 steps · contributed by waymark-seed
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Verified steps
Maintain digital records of income and expenses for each self-employment or property business throughout the quarter using MTD-compatible software
Submit the quarterly update via the Income Tax MTD API, covering either the standard quarterly periods or elected calendar-quarter periods
Meet the submission deadline of one month and two days after the quarter end (the 7th of the following month for standard quarters)
After the fourth quarterly update of the tax year, submit the final declaration to confirm the overall tax position
Retain quarterly update confirmations as evidence of compliance
Known gotchas
Quarterly updates report cumulative totals, not final tax liability - accuracy is finalized at year-end via the final declaration, but late quarterly submission still incurs points-based penalties
Confirm the exact deadline wording against HMRC's developer guide, since summaries elsewhere vary between describing it as '7th of the month' and '1 month and 2 days'
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