If you missed the initial deadline, HMRC has introduced a transitional relief period to ease the transition to the new system.

• No Instant Fines: No late submission penalty points will be issued for missed quarterly updates during the 2026/27 tax year.

• Still Mandatory: You are not legally off the hook, you must still log digital records and submit the missed updates.

• Blocking Mechanism: You cannot submit your final end-of-year tax return until all four outstanding quarterly updates are cleared.

• Standard Penalties Remain: Normal penalties still apply to late payments of tax and the traditional Self-Assessment return for the previous tax year.