Which dates should my quarterly updates have?

What it means

Every quarterly update covers the tax year so far: from 6 April on standard quarters, or from 1 April on calendar quarters, to the end of the quarter.

What to check

1. Standard quarters: 6 April to 5 July, due 7 August. 6 April to 5 October, due 7 November. 6 April to 5 January, due 7 February. 6 April to 5 April, due 7 May.
2. Calendar quarters: 1 April to 30 June, due 7 August. 1 April to 30 September, due 7 November. 1 April to 31 December, due 7 February. 1 April to 31 March, due 7 May.
3. Standard quarters are the default. Calendar quarters must be chosen before the first update of the tax year, and cannot be changed for the rest of that year once an update is sent.
4. If your update has different dates from these and HMRC refuse it, see the entry on the start date not aligning with the reporting type.

How we can help

FileThat takes the dates from the obligations HMRC return for your business. Ask us if they do not match the tables above.

What HMRC have said

Each quarterly update covers from the start of the current tax year to the end of the update period. You cannot change your update periods for the rest of the tax year after you send a quarterly update.

See also