Why are the dates for my quarterly period different when I switch period types?
When you switch between Standard and Calendar period types, HMRC retains the original start date assigned for that tax year. This ensures all dates are covered without gaps or duplication. The start date remains unchanged, while the end dates align with your newly selected period type.
The start and end dates for each type of switch are as follows:
Standard to Calendar: Your first quarterly update will cover 6 April to 30 June. Subsequent quarterly updates for the same tax year will also start from 6 April and end on the applicable calendar quarter end date (for example, 6 April-30 September, 6 April-31 December, and 6 April-31 March). From the next tax year onwards, your quarterly updates will follow the regular calendar quarter schedule, starting from 1 April.
Calendar to Standard: Your first quarterly update will cover 1 April to 5 July. Subsequent quarterly updates for the same tax year will also start from 1 April and end on the applicable standard quarter end date. From the next tax year onwards, your quarterly updates will follow the regular standard quarter schedule, starting from 6 April.
The regular quarterly schedules are as follows:
- Standard quarters: 6 Apr-5 Jul, 6 Jul-5 Oct, 6 Oct-5 Jan, 6 Jan-5 Apr
- Calendar quarters: 1 Apr-30 Jun, 1 Jul-30 Sep, 1 Oct-31 Dec, 1 Jan-31 Mar
Points to Remember
- Calendar period type is best suited if your accounting period runs from 1 April to 31 March.
- You must change your period type before submitting your first quarterly update for the tax year.
- After the first quarterly update is submitted, you cannot change the period type until the next tax year.
- Your selected period type continues automatically each year until you choose to change it.
- Changing the period type does not affect your quarterly filing deadlines.
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