Can I switch between standard and calendar update periods?

Not once you have sent a quarterly update for that tax year. You must select calendar update periods in your software before your first update.

Do calendar update periods have different deadlines?

No. The deadlines are 7 August, 7 November, 7 February and 7 May either way.

Standard or calendar update periods — which should I use?

Checked against GOV.UK on 14 August 2026

Short answer

Match your accounting period: 5 April year end → standard, 31 March year end → calendar. The deadlines are identical either way.

MTD has two kinds of update period. The choice does not change your deadlines and does not change your tax. It only changes which days the periods start and end on.

The two options

Standard update periods align to the tax year, 6 April to 5 April. Use these if your accounting period ends on 5 April.

Standard update period	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 (the following tax year)

Calendar update periods cover 1 April to 31 March and end on the last day of the month. HMRC says to consider these if your accounting period covers 1 April to 31 March, because they make record keeping simpler.

Calendar update period	Deadline
1 April to 30 June	7 August
1 April to 30 September	7 November
1 April to 31 December	7 February
1 April to 31 March	7 May (the following tax year)

The rule that catches people

You select calendar update periods for each source of income in your software before you send your first quarterly update. You cannot change the update periods you are using for a tax year once you have sent a quarterly update. Once selected, calendar periods keep applying until you decide to change back.

Which day you start recording

Accounting period ends 5 April: create digital records from 6 April of the relevant tax year. Nothing to change in your software.
Accounting period ends 31 March: create digital records from 1 April, and select calendar update periods.

Before you choose software

Check the product works with your accounting period. HMRC lists this as something to check — a product may support standard periods, calendar periods, or neither.

See both sets of dates side by side →

Sources

General information about UK tax rules, not tax advice. Your own circumstances and HMRC's official guidance govern your position. If you are unsure, speak to an accountant or contact HMRC. Tax rules change — if this page is more than a few months old, check the GOV.UK pages linked above. Found an error? Email hello@getaxionlabs.com and we will correct it.

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