HMRC should extend the Quarterly Update deadline under Making Tax Digital for Income Tax from 5 weeks to 3 months after each quarter, giving taxpayers and agents more time to prepare accurate submissions and better align with existing reporting cycles.

The current 5week deadline creates significant pressure on taxpayers and agents, increasing reliance on estimates and raising the risk of errors and incomplete records. Extending the deadline to 3 months would improve data quality, reduce last-minute submissions and spread workloads more evenly. HMRC has already demonstrated flexibility by extending CGT UK property reporting deadlines from 30 to 60 days showing that pragmatic changes can reduce administrative burden while maintaining compliance.