SoleTax

Calendar quarters election

Plain English, for UK sole traders. Checked against gov.uk on 8 July 2026.

The choice to run your Making Tax Digital update periods to calendar month ends instead of the tax year's dates. Standard periods start 6 April and end on the 5th (5 July, 5 October, 5 January, 5 April); elected calendar periods start 1 April and end 30 June, 30 September, 31 December and 31 March. Bookkeeping that already thinks in whole months tends to prefer them.

Three things to know. You select it in your software, per income source, before you send that year's first quarterly update. The deadlines don't move: 7 August, 7 November, 7 February and 7 May either way. And it sticks: gov.uk says calendar periods "will continue to apply unless you decide to change back to standard update periods".

Compliance first.Every figure checked verbatim against gov.uk, with the date on the page
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