MTD Amendments & Corrections

Made a mistake in your MTD quarterly update or final declaration? Here’s how to correct errors under Making Tax Digital for Income Tax.

By the #GoFile team

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Correcting Quarterly Updates

If you spot an error in a quarterly update, you can amend it at any time before submitting your final declaration. Simply submit a corrected update for that quarter through your MTD software.[2]

There’s no penalty for correcting quarterly updates before the final declaration.

Year-End Adjustments

Many corrections happen naturally at year-end. When preparing your end of period statement, you can make adjustments such as:[1]

  • Capital allowances — claiming annual investment allowance or writing-down allowances
  • Private use adjustments — excluding the personal portion of mixed-use expenses
  • Accruals adjustments — if using accruals accounting
  • Stock valuations

Amending the Final Declaration

After submitting your final declaration, you can amend it within 12 months of the filing deadline (i.e. by 31 January of the following year). This mirrors the current Self Assessment amendment window.[3]

How to Make Amendments

All amendments under MTD are made through your MTD-compatible software. The process varies by software, but typically involves:[1]

  1. Open the relevant quarter or final declaration
  2. Update the incorrect figures
  3. Resubmit to HMRC

Digital trail: Your software should maintain a record of the original submission and the amendment. Keep a note of what was changed and why.

Amendments After 12 Months

If you need to make a correction more than 12 months after the deadline, you’ll need to contact HMRC directly. HMRC can make amendments going back up to 4 years in cases of genuine error, or longer if fraud or negligence is involved.[3]

Frequently Asked Questions

Can I correct an MTD quarterly update after submitting it?

Yes. You can amend a quarterly update at any time before you submit your final declaration, with no penalty for doing so.

How long do I have to amend my MTD final declaration?

You can amend your final declaration within 12 months of the filing deadline (31 January). After that, you must contact HMRC directly.

How do I make corrections under Making Tax Digital?

All amendments are made through your MTD-compatible software. Open the relevant quarter or final declaration, update the figures, and resubmit to HMRC.

Can HMRC correct my tax return after the amendment window?

Yes. HMRC can make amendments going back up to 4 years for genuine errors, or longer if fraud or negligence is involved.

Further Reading

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Sources

  1. Making Tax Digital for Income Tax — GOV.UK
  2. Quarterly updates for MTD — GOV.UK
  3. Correcting your Self Assessment return — GOV.UK

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