Edition 2: Ready, Steady, File!
Published 30 September 2025
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We are pleased to announce that we have received more than 2,000 Quarter 1 submissions to date and are aiming for even more in Quarter 2 as numbers of participants continue to grow!
This edition of the newsletter includes:
- testing highlights: what we have been testing
- spotlight session: a day in the life of the Customer Support Team
- your questions, answered: frequently asked questions from our participants
- useful information
- a survey: tell us what you think
Testing highlights: what we have been testing
Since the last edition of our newsletter, we have successfully tested that:
- the system has handled the sharp increase of sign ups well - the participant population has more than doubled since our last newsletter
- we have been able to rehouse customer records on our new robust strategic platform
- volunteers can complete their Quarter 1 submission for 2025/26 - we have received 2037 successful submissions (as at 30 September 2025) from our participants!
- the in-year calculation played back to the Taxpayer is accurate
- volunteers can add an income source
- volunteers can digitally opt out of the service if required
We will continue to stress test all the above services as participant numbers continue to increase.
Spotlight: a day in the life of the Customer Support Team
This quarter, we are shining a spotlight on our Customer Support Team (CST) team, who work within the Making Tax Digital (MTD) Income Tax Self-Assessment (ITSA) Testing Team. Unlike the wider Customer Service Team, our CST’s role is focused specifically on supporting the ITSA testing work – a vital part of ensuring MTD is ready for launch. From working closely with developers and agents to monitoring journeys through the new systems, their day looks very different to that of a typical CST colleague.
We’ve asked our team to tell us what a typical day looks like for them:
“No two days are ever the same when working in the CST for MTD. Being part of a project that’s still relatively new means we’re constantly learning, adapting, and contributing to something that will shape the future of how customers and agents interact with tax systems.
The day often starts with inbound calls - sometimes it’s a customer eager to join the Beta testing phase, other times it’s an agent looking for guidance to make the transition to MTD smoother. Each call is different, and that variety is one of the things the team enjoys the most.
After calls, some of the team move on to onboarding new Beta volunteers, processing the information they provide, or keeping a close eye on customer records to make sure details flow into the right systems. It’s a balancing act, but one that keeps the work interesting and rewarding.
Beyond frontline support, our team also gets involved in shaping the future of MTD itself. Some days, that means testing new systems with developers across the country to get their expert input before launch. Other times, it’s writing guidance scripts - the very materials customers and agents will use to navigate MTD. And there are days focused on checking customer data has successfully moved over to the new strategic platform, so payments and receivables can be allocated correctly.
What keeps the team motivated is knowing that every task - whether it’s answering a phone call, drafting guidance, or running a data check - contributes to building a system that will have a real impact on the customer. And because our feedback and ideas are always taken seriously, it feels like we’re not just supporting MTD, but actively helping to create it.”
Frequently asked questions (FAQs)
What records will I need to keep if I am submitting quarterly?
You will still need to keep all of your digital records for at least 5 years after the deadline submission date (31 January 2026). This is still the same amount of time you will need to keep records for Self Assessment.
Do penalties apply during the testing phase?
The new penalty system will apply from the date you join MTD. However, you won’t receive penalty points for late quarterly updates during the testing phase, these will only apply from the year you are mandated. Penalty point will still apply if your end of year submission is late, even during testing.
You can find out more about the penalty point reform.
When will MTD for Income Tax become mandatory?
The date from which you must comply with MTD depends on your qualifying income. This is your combined income from self-employment and property, all measured before expenses.
If your qualifying income is over £50,000, you will need to comply with MTD from April 2026. If your qualifying income is over £30,000, you will need to comply from April 2027. Those with qualifying income over £20,000 will need to comply from April 2028.
If you need to, you can work out your qualifying income.
What period do the quarters cover?
The quarterly updates will operate cumulatively. By default, the quarters will be based on the dates of the tax year and will cover the following periods, with the following deadlines, regardless of the accounting period end of the business:
| Period covered | Filing deadline | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Quarterly update 1 | 6 April 2025 to 5 July 2025 | 7 August 2025 | ||||||||
| Quarterly update 2 | 6 April 2025 to 5 October 2025 | 7 November 2025 | ||||||||
| Quarterly update 3 | 6 April 2025 to 5 January 2026 | 7 February 2026 | ||||||||
| Quarterly update 4 | 6 April 2025 to 5 April 2026 | 7 May 2026 |
Alternatively, a ‘calendar quarters election’ will be possible, which will align the quarterly update periods with calendar months instead of with the tax year. Where this election is made, the quarterly updates will be as follows:
| Period covered | Filing deadline | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Quarterly update 1 | 1 April 2025 to 30 June 2025 | 7 August 2025 | ||||||||
| Quarterly update 2 | 1 April 2025 to 30 September 2025 | 7 November 2025 | ||||||||
| Quarterly update 3 | 1 April 2025 to 31 December 2025 | 7 February 2026 | ||||||||
| Quarterly update 4 | 1 April 2025 to 31 March 2026 | 7 May 2026 |
Note that the filing deadline does not change where a calendar quarters election is made.
I elected to standard quarters and would like to change to calendar quarters – is that possible and how?
If you have not yet made a submission, then you can elect to change to calendar quarters in your software. However, you are unable to make a change to your accounting period once you have submitted your first update.
If you want to return to calendar from standard, you can do this from the start of the following tax year.
If I have a client that joins the beta after the first quarterly update, how do I catch up?
As submissions are now cumulative, as long as you provide an update from the start of your tax year, you will be fully caught up. There are no penalties for late submissions during the testing phase.
Useful information
As part of the testing phase, you and your authorised agent have access to a dedicated MTD for Income Tax customer support team. Please note, if you have a question regarding your software or submission then you will need to call your agent or software developer in the first instance.
Find more guidance about Making Tax Digital on GOV.UK.
Quarter 2 submission deadline - 7 November 2025
You can start finalising your second cumulative quarterly update from 5 October (30 September if you have opted for calendar reporting). If you need to, you can find more information about sending quarterly updates.
Don’t worry, during the testing phase, there are no penalties for late submissions. But submitting on time helps you build good habits and helps us stress-test the service properly.
Tell us what you think!
How did you find submitting your first quarterly update for MTD? We’d love to know.
Take our short survey - it takes under 10 minutes, and your feedback directly helps us make the service better. Thanks again for being part of the MTD testing team. Your involvement is helping shape the future of Making Tax Digital.