What’s covered
Quarterly Updates Explained
What do you actually submit each quarter? How detailed does it need to be? What software can file it? This guide demystifies the quarterly update process.
Digital Record-Keeping Requirements
MTD requires digital records — but what exactly counts? Spreadsheets with bridging software, cloud accounting, or a dedicated app like LedgerLet all qualify.
Exemptions, Deferrals & Easements
Can't go digital? HMRC offers exemptions for those who are digitally excluded or unable to comply. Learn the criteria and how to apply for a deferral.
Articles in this cluster
3 practical guides to get you ready
MTD Exemptions, Deferrals and Easements: Who Does Not Need to Comply
A full guide to MTD for Income Tax exemptions, deferrals and easements — who is automatically exempt, who must apply, and which simplifications are available.
Digital Record-Keeping for MTD: What UK Landlords and Sole Traders Must Do
MTD digital record-keeping rules explained — what records to keep, how long to keep them, spreadsheet rules, and penalties for non-compliance.
MTD Quarterly Updates Explained: What, When and How to Submit
A practical guide to MTD quarterly updates for UK landlords and sole traders — deadlines, content, cumulative figures, calendar quarters and early submission.
Let LedgerLet handle it for you
Automatic quarterly updates, digital records, and MTD compliance — done for you.