Consilium Tools

Compliance · United Kingdom

MTD quarterly bridge

Drop a spreadsheet of income and expenses. This shows which Making Tax Digital quarter each row falls in, the cumulative figure your software actually asks for, and an estimate of what to keep back.

Your records

Tax year 2026-27. CSV with a date, an amount and a direction.

Drop a CSV, or click to choose one

Nothing is sent to a server

Update periods
Taxpayer
Scotland has different bands. The estimate is wrong if this is wrong.
Income source
Number format
Your financial data is processed locally in your browser and is not uploaded to Consilium.

Drop a CSV or load the example to see your quarters.

Exactly what this does

Method and limits

Every date, threshold and rate here is taken from GOV.UK, HMRC or legislation.gov.uk, with the source recorded. The set-aside figure is arithmetic on published rates — no official source publishes a percentage of income to set aside.

Constants retrieved 2026-08-28

Updates are cumulative

“Each quarterly update covers from the start of the tax year to the end of the update period.”

“Quarterly updates are cumulative e.g. the second quarterly update contains all the information from the start of period 1 (1 or 6 April) etc.”

Penalties in 2026-27

  • “For each quarterly update (for tax years after 2026 to 2027) or tax return deadline you miss, you'll get a penalty point.”
  • “There are no penalties for missing a quarterly update deadline for the 2026 to 2027 tax year.”
  • “Penalties still apply for late tax returns and late payments”
  • “From 6 April 2027 onwards, points-based penalties will apply where taxpayers miss a quarterly deadline. Taxpayers receive one penalty point for each missed quarterly deadline. Once four points are accumulated, a £200 fixed penalty is charged.”

Service downtime

“Due to scheduled maintenance, you will be unable to access our online service from 5pm on Friday 11 September 2026 to 1pm on Tuesday 15 September 2026.” No source says a deadline moves because of it.

What the estimate must not be called

a tax computation · a tax calculation · HMRC’s figure · the amount you owe

What this build cannot establish

  • UNVERIFIEDWhat happens when a quarterly update deadline falls on a weekend or bank holiday. 7 November 2026 is a Saturday. No official source addressing this was retrieved. The tool must show 7 November 2026 and must not silently move it, and must not assert that it does not move either.
  • UNVERIFIEDA specific start date in September 2026 for automatic sign-up. The published wording is "From September 2026" and "in stages over the coming months". Do not put a day on it.
  • UNVERIFIEDAn end date for automatic sign-up, or how many people it will cover.
  • UNVERIFIEDThe 2027 to 2028 late payment penalty percentages. The guidance page was seen to raise the 3% figures to 4% for that year, but the rows were not captured cleanly enough to quote verbatim, so they are not shipped. Only the 2026 to 2027 bands are carried.
  • UNVERIFIEDWhether Scottish Income Tax rates apply to self-employment and property income. The GOV.UK page says Scottish Income Tax applies to "your wages, pension and most other taxable income" and does not name trading or property income. The Scottish bands are shipped; the tool must ask the user which bands apply rather than deciding it.
  • UNVERIFIEDWelsh rates of income tax. Not separately retrieved. The GOV.UK income tax page treats England, Wales and Northern Ireland together, but no source confirming that Welsh rates equal the rest-of-UK rates for 2026 to 2027 was loaded.
  • UNVERIFIEDThe statutory basic rate limit — the band width measured above the Personal Allowance rather than against total income. The GOV.UK bands assume the standard allowance. For a tapered allowance the boundaries in INCOME_TAX_BANDS_RUK_2026_27 are wrong, and no source giving the band widths was retrieved.
  • UNVERIFIEDWhether UK or foreign property income is within the charge to Class 4 National Insurance. Class 4 is charged on trading profits; property income is generally not trading income, but no source establishing the treatment was retrieved. A set-aside estimate for a landlord must not apply Class 4 on this module’s authority.
  • UNVERIFIEDSavings, dividend and capital gains rates and allowances for 2026 to 2027. Not retrieved. A set-aside estimate covering those income types has no basis here.
  • UNVERIFIEDStudent loan and postgraduate loan repayment thresholds and rates for 2026 to 2027. Not retrieved.
  • UNVERIFIEDThe High Income Child Benefit Charge thresholds and rate for 2026 to 2027. Not retrieved.
  • UNVERIFIEDThe full list of automatic exemptions from MTD for Income Tax. Only the existence of exemptions, the digitally excluded ground, and a temporary exemption running until at least April 2027 were retrieved.
  • UNVERIFIEDThe rules for someone who starts a business or a property letting part way through a tax year — when their first quarterly update is due and which periods they must cover. Not retrieved.
  • UNVERIFIEDWhether a quarterly update deadline is midnight, and in which timezone. The payments on account page says "midnight" for payment dates; no equivalent wording was retrieved for quarterly updates.
  • UNVERIFIEDThe timezone of the September 2026 downtime window. GOV.UK prints "5pm" and "1pm" with no timezone.
  • MEASUREDAny official percentage of income to set aside for tax. Searched on 2026-08-28 and not found; HMRC publishes rates and a budgeting estimator instead. This is a finding, not a missing lookup — see SET_ASIDE_BASIS. Any set-aside figure the tool shows is an estimate built from published rates and must be labelled as one.
  • MEASUREDAdoption and population figures are as at their publication dates (12 August 2026 and 13 August 2025). They are points in time and go stale silently. Show the date beside the figure.

Sources

Consilium is not HMRC-recognised software and is not your agent. This tool reads your spreadsheet in your browser and shows you the figures. You submit them yourself, through your own MTD software.

  • · Send a quarterly update to HMRC, or transmit anything to any HMRC endpoint.
  • · Submit, file or amend a tax return.
  • · Sign anyone up for Making Tax Digital for Income Tax.
  • · Hold or maintain the digital records that satisfy the digital record-keeping obligation.
  • · Describe itself as MTD-compatible software, HMRC-recognised, HMRC-approved or listed by HMRC.
  • · Act as, or hold itself out as, an agent; request or use an agent services account or a client authorisation.
  • · State an obligation, date or threshold that is not carried in this module with a source.