Recurring filing dates can create preparation and review work throughout the year. MTD for Income Tax began for eligible UK taxpayers in April 2026; Australian BAS, Maltese VAT and Indian GST each have their own frequencies and exceptions. Map the clients and obligations actually in scope before deciding how to staff the work.
What is changing in the UK
From 6 April 2026, sole traders and landlords with qualifying income over £50,000 must keep digital records and send HMRC a quarterly update through MTD-compatible software: by 7 August, 7 November, 7 February and 7 May. The updates are cumulative from the tax-year start; calendar-period users have the same due dates. The threshold drops to £30,000 in April 2027 and £20,000 in April 2028. The MTD tax return for 2026/27 is due by 31 January 2028. See HMRC's period guidance.
Quarterly updates are summaries from digital records, not tax returns; HMRC does not require accounting or tax adjustments before an update. The records still need to be kept digitally and checked to the firm's standard. For clients whose records previously needed a year-end catch-up, that can shift some preparation work across the year. Measure that change against each client's actual workflow.
What that does to a firm's year
Count the clients and each separate self-employment or property business that needs updates. Then estimate record preparation, queries and review time for each update period. A hypothetical firm with one hundred in-scope businesses would plan for four hundred updates in a full tax year, before allowing for changes to clients or business sources. That example is a workload calculation, not a Cadence client result.
Place the 7 August, 7 November, 7 February and 7 May dates beside the firm's existing year-end and Self Assessment calendar. The result may show a new staffing pinch, or it may show that existing capacity can cover the work. Record actual hours after each period and adjust the plan.
What the other markets already know
Australia: BAS as a way of life
Australian BAS can be monthly or quarterly, with lodgment concessions for eligible agents and some online filers. A firm can group clients by reporting period and software, then schedule record collection, preparation and review ahead of the applicable date. Use the Australian deadline guide and each client's ATO account for the date that applies.
Malta: quarterly VAT against monthly payroll
Maltese practices plan Article 10 VAT returns around their assigned periods, generally due by the 22nd of the second month after period end, and monthly FS5 payroll remittances by the last working day of the following month. Provisional tax has three standard instalment dates. Company tax payment and return dates depend on the company's year end and filing route; the MTCA publishes the applicable company timetable. Some small private companies may qualify for an auditor-report exemption under MBR guidance. A calendar-driven VAT and payroll desk can keep the books current enough that year-end files do not start from a reconstruction.
India: monthly or quarterly GST
For monthly GST filers, GSTR-1 is generally due by the 11th and GSTR-3B by the 20th of the following month; QRMP filers use quarterly dates that vary by state. TDS deposits are generally due by the 7th of the following month, except March deductions. The annual layer includes advance tax instalments, return dates that differ by taxpayer category, tax-audit reports where applicable, and AGM-linked ROC filings. Check the India deadline reference before assigning the work to a monthly or annual desk.
The common lesson
These are planning steps a firm can test against its own clients and capacity:
- Keep books continuously, weekly or fortnightly, so filing is a review of current records rather than a reconstruction.
- Separate the production desk from the review desk. Frequent filing is repetitive work with hard dates; it suits a dedicated team with a checklist, not a senior between year-ends.
- Batch by type and date. All the quarterly updates due 7 November prepared in the same fortnight by the same people to the same standard.
- Plan capacity on a calendar of the applicable dates for each client over the next twelve months, and staff to the measured work.
- Measure the rhythm, not the peak. Batches on time and review points per file, every month, rather than whether January was survived.
The UK MTD workflow can borrow useful calendar and batching practices from other recurring filing work, while using its own HMRC periods and client eligibility rules.
Where a delivery partner fits
A scoped delivery team may help prepare digital records, BAS workings, Maltese VAT and FS5 workings, or Indian GST reconciliations for the firm's review. The firm should agree the file types, volume, review standard, fee and billing basis, handover dates and peak capacity in writing. Compare the partner's actual output and the firm's review time with the in-house plan before expanding.
What the partner does not do is any less important. It does not submit the quarterly update; the firm does, as agent. It does not decide the treatment of a doubtful item; the firm does. It does not talk to the client about the bag of receipts; the firm does, or the partner does in the firm's name under a workflow the firm designed. The review line is the same as for any other white-label work.
What to do this year
| When | UK firms | Everyone |
|---|---|---|
| Each new client or tax year | Check MTD eligibility, business sources, software and who keeps digital records | Build a twelve-month calendar using each client's applicable dates |
| Before each update period closes | Check record completeness and assign preparation and review time | Agree who prepares, reviews and submits each obligation |
| At each update date | Track submissions, open queries and review points | Measure batches on time and review time, then adjust capacity |
| Before the annual peak | Estimate remaining final-return work from the records available | Scope extra preparation capacity if the measured calendar shows a gap |
Plan the rhythm with Cadence. Tell us the work types, client volume and target dates so we can discuss a scoped trial batch. Request a proposal, or see the UK deadlines guide for standard 2026/27 reference dates and their exceptions.
