Standard quarters
The updates you send cover the year to 5 July, 5 October, 5 January and 5 April. They follow the tax year, and they are what HMRC uses unless you choose otherwise.
Calendar quarters
The updates you send cover the year to 30 June, 30 September, 31 December and 31 March. HMRC's rule is that calendar quarters are only for businesses whose accounts run from 1 April to 31 March.
They can line the updates up with a monthly routine. If your accounts start on any other day, HMRC says software should not offer the choice.
When you choose
You choose before the first update you send for the year. After that, your quarters are fixed until the next tax year. The choice is not made in your HMRC online account. It is made through your software.
In Lekhio
Calendar quarters are not ready in Lekhio yet.
Lekhio works it out. Lekhio does not send to HMRC yet: you send it.
Where HMRC says it: HMRC's guide for software developers, updates during the tax year: calendar update periods; HMRC guidance on Making Tax Digital for Income Tax update periods. Checked 2026-10-16. This is general information about the rules, not advice on your own position.