Under MTD for Income Tax, you must submit summary updates of your income and expenses at least quarterly (every three months), rather than just once a year.
The quarterly filing deadlines are as follows:
| Quarterly period | Filing date |
| 6 April – 5 July | 7 August |
| 6 July – 5 October | 7 November |
| 6 October – 5 January | 7 February |
| 6 January – 5 April | 7 May |
