SALF1120 - Self Assessment: the legal framework: Returns and Quarterly updates: Quarterly updates
Anyone with a digital tax obligation must send HMRC a quarterly update for each of their relevant activities.
Updates must be sent to HMRC using functional compatible software.
Each update must be sent by the deadline for its corresponding quarterly update period see SALF1150.
Quarterly updates may be sent to HMRC up to 10 days before the end of the quarterly update period if the person reasonably believes that the update includes all required information for the full quarterly update period.
Where a relevant activity ceases, the quarterly update might be shorter than a full quarterly update period as the final quarterly update period ends with the digital termination date.
Quarterly updates are no longer required for a relevant activity for any quarter after the period in which the digital termination date for that activity falls.
Relevant persons with jointly let property, turnover below VAT registration threshold, and retailers can make use of the easement set out on the Gov.uk website.