Amending quarterly updates

If you've found an error in a quarterly update you've already sent, you can fix it. What you do next depends on where you are in the tax year.

How quarterly updates work

This matters for understanding when corrections happen automatically.

Each quarterly update reports totals from the start of the tax year (6 April) to the end of that quarter — not just the three months of that quarter.

For example:

  • Your first quarterly update covers 6 April to 5 July
  • Your second quarterly update covers 6 April to 5 October (everything from the start of the year, not just July to October)
  • Your third covers 6 April to 5 January
  • Your fourth covers the full tax year: 6 April to 5 April

This means when you send your second quarterly update, you're reporting your full position from 6 April to 5 October — including anything that happened in the first quarter.

So if you fix an error from your first quarter and then send your second quarterly update, HMRC receives the corrected totals. The correction flows through automatically.

What to do

You have more quarterly updates to send this tax year

Fix the error in Provestor now. Your correction will be included automatically the next time you send a quarterly update to HMRC.

That's it. The correction flows through because each update includes everything from 6 April onwards.

Example: You've sent your first quarterly update (covering 6 April to 5 July) and found an error in it. You fix the error in Provestor. When you send your second quarterly update (covering 6 April to 5 October), HMRC receives the corrected totals. You don't need to resend the first update.

If you'd rather update HMRC immediately:

You can resend your most recent quarterly update instead of waiting. For example, if you've sent your first and second updates and found an error in the first one, you can resend the second update after fixing the error.

To resend:

  1. In your business workspace, choose the most recent quarterly update you want to resend from the sidebar
  2. Review your totals (your fix will already be included)
  3. Choose Send

Your previous submission will be replaced with the updated figures.

You've sent all four quarterly updates, but not your final declaration yet

The tax year has ended and you've sent all your quarterly updates. You can't rely on the automatic flow-through because there's no next quarterly update.

Option 1: Resend your fourth quarterly update

Fix the error in Provestor, then resend your fourth quarterly update (the one covering the full tax year, 6 April to 5 April).

To resend:

  1. In your business workspace, choose your fourth quarterly update from the sidebar
  2. Review your totals (your fix will already be included)
  3. Choose Send

Your previous submission will be replaced with the updated figures. Once that's done, you can continue to your final declaration.

Option 2: Include the correction in your final declaration

If resending your fourth quarterly update doesn't work, you can include the correction as an adjustment in your final declaration instead.

See Preparing your final declaration for guidance on year-end adjustments.

You've submitted your final declaration

You can't amend quarterly updates after you've submitted your final declaration.

Instead, amend your final declaration. Apply an adjustment to the relevant income or expenses and resubmit it.

See Amending your final declaration for the full process.

Time limits for amendments

You can amend quarterly updates at any point during the tax year. After you've submitted your final declaration, you have 12 months from the statutory filing date (normally 31 January) to make changes.

After that 12-month window closes, you'll need to contact HMRC directly to make corrections.

Example: For the 2024/25 tax year, your final declaration is due by 31 January 2026. You can amend your final declaration until 31 January 2027.

For full details on amendment deadlines and time limits, see HMRC's guidance on making updates at the end of a tax year.

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