The short answer
To correct a quarterly update you already sent, fix your records or spreadsheet and send again. Each update holds your figures for the tax year so far, so the corrected figures replace what HMRC holds. If another quarter is still to come, your next update includes the change. After your fourth update, send it again with the corrected figures.
What you need
Have these ready before you start.
- The tax year, business and quarter you want to correct.
- The corrected records in Bookkeeping, or a corrected CSV spreadsheet.
- HMRC connected, so you can see what HMRC holds and send again.
How corrections work for cumulative updates
From the 2025 to 2026 tax year, each quarterly update covers the tax year so far. When HMRC accepts a new update, its figures replace the cumulative figures HMRC holds for that business. You do not resend each earlier quarter.
Nothing is locked after you send. You can still edit records in Bookkeeping and upload a corrected spreadsheet. If you have already submitted your tax return, correct the tax return instead.
Example (fictional)
A fictional landlord sends Q2 with rent of £9,600 for 6 April to 5 October 2026. Later they find one £400 rent payment recorded twice. They delete the duplicate in Bookkeeping.
Q3 then sends rent of £13,800 for 6 April to 5 January 2027, without the duplicate. When HMRC accepts Q3, the figures it holds are correct. Q2 does not need to be sent again.
1. Choose the tax year
Open Tax and choose the year under Tax year. Under Quarterly updates, each business lists its quarters. Sent quarters show the HMRC reference returned by HMRC. If the reference is missing, open the receipt to see the warning and sent time.
Open Tax2. Check what HMRC holds
Beside a sent quarter, choose What HMRC has on file. It shows the year-to-date totals HMRC holds for that business, including anything sent from other software. Choose Refresh to read them again.
Open Tax3. Correct your records
Fix the record in Bookkeeping. If you used a spreadsheet, correct the file and upload it again in the update. A new upload replaces your last one.
Open Bookkeeping4. Open the update and read the badge
Choose Review update beside the latest quarter you sent. The top of the page shows when you sent it. Under Checks, In your next update means your next quarterly update will include the change. Resend needed means the figures you sent no longer match your books, so submit this update again. You see this after your fourth update.
Open Tax5. Send the corrected figures
Check your figures, tick both confirmations and choose Submit Q4 update, or the quarter shown. The new figures replace what you sent before. After your fourth update, send it again with the corrected figures before you make annual adjustments.
Read the sending guide6. Find receipts and earlier versions
Open More in Tax. Submission history lists each period with the latest result first. Choose Open receipt to see what was sent, or Download for a PDF receipt or CSV summary. When an update was sent more than once, Compare with previous shows what changed and Show 2 versions, or the number sent, lists each one. Start amendment opens the update so you can send it again. A rejected attempt stays in the history, and its button says Fix and resubmit.
Open Tax historyBefore you move on
- You checked the right tax year, business and quarter
- What HMRC has on file matches your corrected figures after HMRC accepts them
- The latest version in Submission history shows Accepted or Amended
- You kept the receipt for each version you sent
- If you already submitted your tax return, you corrected the tax return instead
- £30.00 + VAT a year or £3.50 + VAT a month. Bookkeeping is free. Pay when you send to HMRC.
Frequently asked questions
Do I need to resend every earlier quarter?
No. Each update covers the tax year so far. The next update you send replaces the earlier figures HMRC holds for that business.
What if the mistake is in my fourth update?
Correct your records, then send the fourth update again with the corrected figures. Do this before you make annual adjustments and submit your tax return.
Can I still edit records after I send an update?
Yes. Nothing is locked after you send. Records can still be updated and sent again at any time before you submit your tax return.
What if I already submitted my tax return?
Correct your tax return instead of the quarterly update. HMRC sets a time limit for corrections, so check it on GOV.UK.
Check the official rules
Tax rules can change and individual circumstances matter. Use HMRC’s current guidance to confirm the treatment that applies to you.
Put the guide into practice.
Open the relevant workspace and complete the next step with this guide available in another tab.
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