You must submit quarterly returns four times a year, then an annual return once all quarters are complete You choose either: - Standard - from the 6th of the first month to the 5th of the final month in the quarter
- Calendar - from day one of the first month to the last day of the third month
The deadlines are fixed no matter which period you use. | Submission quarter | Standard period (6th–5th) | Calendar period (1st–last day) | Deadline | | Quarter 1 | 6 April to 5 July | 1 April to 30 June | 7 August | | Quarter 2 | 6 July to 5 October | 1 July to 30 September | 7 November | | Quarter 3 | 6 October to 5 January | 1 October to 31 December | 7 February | | Quarter 4 | 6 January to 5 April | 1 January to 31 March | 7 May | | Annual submission | 6 April to 5 April | 6 April to 31 March | 31 January (available 6 April to 31 January) | You select your update period in the Making Tax Digital (MTD) for Income Tax Settings window. |