What an update is
It is a summary of your self employment income and expenses, under HMRC's headings. Each one covers the tax year from 6 April to the end of the latest quarter, so it replaces what HMRC had from you before for that year. It is not every receipt, and it is not a tax bill.
When each one is due
The quarters end on 5 July, 5 October, 5 January and 5 April, and each update is due by 7 August, 7 November, 7 February and 7 May in turn. You send each one through software, and the days are the same if you choose calendar quarters.
Where Lekhio fits
Lekhio adds up your confirmed income and costs for each quarter on the quarter summary, which is part of Free Lekhio. Lekhio does not send to HMRC yet. You send each update through other software that works with Making Tax Digital, or your accountant does.
Before the figures go
Lekhio adds up confirmed entries only, so answer anything it has asked you about first. If contractors take CIS off your payments, add what was taken off each one.
Lekhio works it out. Lekhio does not send to HMRC yet: you send it.
Where HMRC says it: HMRC guidance on Making Tax Digital for Income Tax, sending quarterly updates through compatible software; HMRC's end to end service guide for software developers. Checked 2026-10-16. This is general information about the rules, not advice on your own position.