SALF1150 - Self Assessment: the legal framework: Returns and Quarterly updates: Quarterly update period - standard update periods
For a relevant activity where no calendar quarters election is in place and standard update periods apply for the digital obligation tax year (“tax year Y”), the quarterly update periods and their deadlines are shown below in Table 1.
The quarterly update period containing the digital termination date for a relevant activity ends with that digital termination date.
Table 1: Quarterly Update Periods and Deadlines
| Quarterly Update Period | Period Coverage | Deadline |
|---|---|---|
| Period 1 | From the relevant start date to 5 July (tax year Y) | 7 August (tax year Y) |
| Period 2 | From the relevant start date to 5 October (tax year Y) | 7 November (tax year Y) |
| Period 3 | From the relevant start date to 5 January (tax year Y) | 7 February (tax year Y) |
| Period 4 | From the relevant start date to 5 April (tax year Y) | 7 May (tax year Y+1) |
In Table 1 the "relevant start date" means:
- 1 April of tax year Y-1 if the calendar quarters election had effect in Y-1
- otherwise, 6 April of tax year Y
Quarterly updates are cumulative e.g. the second quarterly update contains all the information from period 1 and 2 . The third quarterly update contains all information from periods 1,2 and 3 etc.