{"id":19330,"date":"2026-08-11T11:59:21","date_gmt":"2026-08-11T06:29:21","guid":{"rendered":"https:\/\/befreeltd.com\/uk\/?p=19330"},"modified":"2026-08-11T12:10:13","modified_gmt":"2026-08-11T06:40:13","slug":"making-tax-digital-q1-corrections","status":"publish","type":"post","link":"https:\/\/befreeltd.com\/uk\/resources\/blogs\/making-tax-digital-q1-corrections\/","title":{"rendered":"Making Tax Digital (MTD): How Practices Should Handle Q1 Corrections"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19330\" class=\"elementor elementor-19330\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c34a537 e-flex e-con-boxed e-con e-parent\" data-id=\"6c34a537\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67797eaf elementor-widget elementor-widget-text-editor\" data-id=\"67797eaf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Making Tax Digital MTD for Income Tax Self Assessment (MTD for ITSA) is now live, and the first quarterly update deadline has passed for many practices. Inevitably, some Q1 submissions will contain errors. This guide sets out how practices should identify, correct, and document quarterly update mistakes under <a href=\"https:\/\/befreeltd.com\/uk\/resources\/blogs\/hmrc-making-tax-digital-guide\/\">HMRC&#8217;s Making Tax Digital<\/a> rules, without triggering unnecessary penalties or client anxiety.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c21b564 elementor-widget elementor-widget-heading\" data-id=\"7c21b564\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is Making Tax Digital and why do Q1 corrections matter?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0b9d9b elementor-widget elementor-widget-text-editor\" data-id=\"d0b9d9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Making Tax Digital is HMRC&#8217;s initiative requiring qualifying self-employed individuals and landlords to keep digital records and submit quarterly updates of income and expenses through compatible <a href=\"https:\/\/befreeltd.com\/uk\/services\/tax-outsourcing\/making-tax-digital\/\">Making Tax Digital<\/a> software, rather than filing a single annual return. The first quarterly period typically runs from 6 April to 5 July, with submissions due one month later.<\/p><p>Because this is a new process for both clients and practices, Q1 is where most errors surface: misclassified expenses, transactions logged in the wrong quarter, or figures pulled from incomplete bookkeeping. Getting the correction process right now sets the standard for the rest of the tax year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa2f411 elementor-widget elementor-widget-heading\" data-id=\"aa2f411\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How do you correct a Making Tax Digital quarterly update?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1c78f9 elementor-widget elementor-widget-text-editor\" data-id=\"b1c78f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Unlike the old Self Assessment return, quarterly updates under MTD are cumulative and provisional. This gives practices some flexibility.<\/p><ol><li><strong>Amend within the same submission window:<\/strong> If the error is spotted before the next quarterly deadline, most Making Tax Digital software allows a straightforward resubmission of the affected quarter.<\/li><li><strong>Carry the correction forward:<\/strong> Because quarterly figures are provisional, minor errors can often be adjusted in the next quarter&#8217;s update rather than resubmitted separately, provided the discrepancy is properly recorded.<\/li><li><strong>Reserve major corrections for the Final Declaration:<\/strong> The year-end Final Declaration (which replaced the old End of Period Statement) is where the definitive, accurate figures are confirmed. This is the practice&#8217;s safety net for anything not resolved during the year.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77591a6 elementor-widget elementor-widget-text-editor\" data-id=\"77591a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe key principle is that quarterly updates are not final tax calculations. HMRC has confirmed there is no penalty regime for reasonable estimates or later corrections made in good faith, provided the Final Declaration is accurate.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a82cc23 elementor-widget elementor-widget-heading\" data-id=\"a82cc23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What should practices document when correcting making tax digital errors?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77bae6e elementor-widget elementor-widget-text-editor\" data-id=\"77bae6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Regulators and internal quality processes will expect a clear audit trail. For every correction, practices should record:<\/p><ul><li>The original figure submitted and the corrected figure<\/li><li>The reason for the discrepancy (bookkeeping delay, misclassification, missing invoice, and so on)<\/li><li>The date the correction was identified and actioned<\/li><li>Client sign-off, where the correction affects taxable income<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02f220a elementor-widget elementor-widget-text-editor\" data-id=\"02f220a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This documentation matters most where a client&#8217;s bookkeeping is being brought up to standard for Making Tax Digital for the first time. For practices still building these habits, our guide on <a href=\"https:\/\/befreeltd.com\/uk\/resources\/blogs\/mtd-bookkeeping-for-accounting-practices\/\">MTD bookkeeping for accounting practices<\/a> sets out what disciplined day-to-day record-keeping looks like, the kind of process that prevents many Q1-style errors from happening in the first place.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53d8a96 elementor-widget elementor-widget-heading\" data-id=\"53d8a96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Common causes of Q1 MTD errors\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9db485b elementor-widget elementor-widget-text-editor\" data-id=\"9db485b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Most Q1 corrections trace back to a small number of recurring issues, which practices flagged in our earlier review of <a href=\"https:\/\/befreeltd.com\/uk\/resources\/blogs\/mtd-itsa-common-mistakes-practices-making\/\">MTD for ITSA common mistakes<\/a>: incomplete client records at the start of the mandate, confusion over which Making Tax Digital software fields map to which expense categories, and clients missing the concept of quarterly cumulative reporting entirely. Addressing these at source, through client education and clean digital onboarding, is more effective than repeated after-the-fact corrections.<\/p><p>Practices still confirming which clients fall within scope should revisit the current <a href=\"https:\/\/befreeltd.com\/uk\/resources\/blogs\/mtd-itsa-threshold-guide\/\">MTD thresholds<\/a>, as these determine both mandate timing and the volume of correction risk a practice is managing this year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-708f2ee elementor-widget elementor-widget-heading\" data-id=\"708f2ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Should practices use an MTD bridge for corrections?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8366cc1 elementor-widget elementor-widget-text-editor\" data-id=\"8366cc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tWhere a client&#8217;s existing software is not fully MTD-compatible, a Making Tax Digital MTD bridge can be used to submit corrected figures directly to HMRC without a full system migration. This is a practical short-term fix during Q1. However, practices should treat it as a bridge to full compatibility, not a permanent workaround, given HMRC&#8217;s direction of travel towards fully digital record-keeping.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ccc25f elementor-widget elementor-widget-heading\" data-id=\"0ccc25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get MTD-ready with Befree\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8311d64 elementor-widget elementor-widget-text-editor\" data-id=\"8311d64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Handling Making Tax Digital corrections properly protects both compliance and client trust. If your practice needs support building a robust MTD workflow, from bookkeeping standards through to quarterly filing accuracy, <a href=\"https:\/\/befreeltd.com\/uk\/contact-us\/\">get in touch with the Befree team<\/a> to discuss how we can help.<\/p><p>For further reading, see our overview on <a href=\"https:\/\/befreeltd.com\/uk\/resources\/blogs\/get-ready-making-tax-digital-for-income-tax\/\">getting ready for Making Tax Digital for Income Tax.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82e463e elementor-widget elementor-widget-heading\" data-id=\"82e463e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQs\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c3e915 elementor-widget elementor-widget-n-accordion\" data-id=\"6c3e915\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:300,&quot;sizes&quot;:[]},&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1130\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1130\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What happens if I submit an incorrect quarterly update under MTD? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1130\" class=\"elementor-element elementor-element-bf2dc01 e-con-full e-flex e-con e-child\" data-id=\"bf2dc01\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c47398 elementor-widget elementor-widget-text-editor\" data-id=\"0c47398\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThere is no immediate penalty. The figure can be corrected in a later quarterly update or finalised accurately at the Final Declaration stage, provided the correction is made in good faith and properly documented.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1131\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1131\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Do quarterly updates under Making Tax Digital need to be exact? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1131\" class=\"elementor-element elementor-element-420d23d e-con-full e-flex e-con e-child\" data-id=\"420d23d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dd7c27 elementor-widget elementor-widget-text-editor\" data-id=\"6dd7c27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tNo. HMRC treats quarterly updates as cumulative and provisional. Reasonable estimates are acceptable, with the Final Declaration confirming the definitive year-end position.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1132\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1132\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Can I resubmit a previous quarter after the deadline has passed? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1132\" class=\"elementor-element elementor-element-d7bee12 e-con-full e-flex e-con e-child\" data-id=\"d7bee12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3b2f52 elementor-widget elementor-widget-text-editor\" data-id=\"c3b2f52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tIn most cases, yes, through compatible software, though practices should check the specific correction window and consider whether it is simpler to adjust the next quarterly submission instead.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1133\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1133\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What Making Tax Digital software should practices use for corrections? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1133\" class=\"elementor-element elementor-element-3f2b2c4 e-con-full e-flex e-con e-child\" data-id=\"3f2b2c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c9666 elementor-widget elementor-widget-text-editor\" data-id=\"c7c9666\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAny HMRC-recognised Making Tax Digital software should support amendments within the current tax year. Practices should confirm that their chosen platform explicitly supports resubmission workflows, not just initial filing.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What happens if I submit an incorrect quarterly update under MTD?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"There is no immediate penalty. The figure can be corrected in a later quarterly update or finalised accurately at the Final Declaration stage, provided the correction is made in good faith and properly documented.\"}},{\"@type\":\"Question\",\"name\":\"Do quarterly updates under Making Tax Digital need to be exact?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. HMRC treats quarterly updates as cumulative and provisional. Reasonable estimates are acceptable, with the Final Declaration confirming the definitive year-end position.\"}},{\"@type\":\"Question\",\"name\":\"Can I resubmit a previous quarter after the deadline has passed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"In most cases, yes, through compatible software, though practices should check the specific correction window and consider whether it is simpler to adjust the next quarterly submission instead.\"}},{\"@type\":\"Question\",\"name\":\"What Making Tax Digital software should practices use for corrections?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Any HMRC-recognised Making Tax Digital software should support amendments within the current tax year. Practices should confirm that their chosen platform explicitly supports resubmission workflows, not just initial filing.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Making Tax Digital MTD for Income Tax Self Assessment (MTD for ITSA) is now live, and the first quarterly update deadline has passed for many practices. Inevitably, some Q1 submissions will contain errors. This guide sets out how practices should identify, correct, and document quarterly update mistakes under HMRC&#8217;s Making Tax Digital rules, without triggering [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":19332,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[88],"class_list":["post-19330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs","tag-mtd"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Making Tax Digital (MTD): How to Correct Q1 Errors | Befree<\/title>\n<meta name=\"description\" content=\"What accounting practices need to know about correcting Making Tax Digital (MTD) Q1 quarterly update errors \u2014 HMRC rules, documentation, and next steps.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Making Tax Digital (MTD): How to Correct Q1 Errors | Befree\" \/>\n<meta name=\"twitter:description\" content=\"What accounting practices need to know about correcting Making Tax Digital (MTD) Q1 quarterly update errors \u2014 HMRC rules, documentation, and next steps.\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/befreeltd.com\/uk\/wp-content\/uploads\/MTD-Q1-Corrections.webp\" \/>\n<meta name=\"twitter:creator\" content=\"@infobefreeltd\" \/>\n<meta name=\"twitter:site\" content=\"@infobefreeltd\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"shwetha\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Making Tax Digital (MTD): How to Correct Q1 Errors | Befree","description":"What accounting practices need to know about correcting Making Tax Digital (MTD) Q1 quarterly update errors \u2014 HMRC rules, documentation, and next steps.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"twitter_card":"summary_large_image","twitter_title":"Making Tax Digital (MTD): How to Correct Q1 Errors | Befree","twitter_description":"What accounting practices need to know about correcting Making Tax Digital (MTD) Q1 quarterly update errors \u2014 HMRC rules, documentation, and next steps.","twitter_image":"https:\/\/befreeltd.com\/uk\/wp-content\/uploads\/MTD-Q1-Corrections.webp","twitter_creator":"@infobefreeltd","twitter_site":"@infobefreeltd","twitter_misc":{"Written by":"shwetha","Estimated reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[]}},"_links":{"self":[{"href":"https:\/\/befreeltd.com\/uk\/wp-json\/wp\/v2\/posts\/19330","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/befreeltd.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/befreeltd.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/befreeltd.com\/uk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/befreeltd.com\/uk\/wp-json\/wp\/v2\/comments?post=19330"}],"version-history":[{"count":4,"href":"https:\/\/befreeltd.com\/uk\/wp-json\/wp\/v2\/posts\/19330\/revisions"}],"predecessor-version":[{"id":19335,"href":"https:\/\/befreeltd.com\/uk\/wp-json\/wp\/v2\/posts\/19330\/revisions\/19335"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/befreeltd.com\/uk\/wp-json\/wp\/v2\/media\/19332"}],"wp:attachment":[{"href":"https:\/\/befreeltd.com\/uk\/wp-json\/wp\/v2\/media?parent=19330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/befreeltd.com\/uk\/wp-json\/wp\/v2\/categories?post=19330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/befreeltd.com\/uk\/wp-json\/wp\/v2\/tags?post=19330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}