Amazon · quarterly updates

Amazon sales and MTD quarterly updates

Last updated 28 October 2026. Every fact below is checked against the sources listed at the end. General information, not tax advice.

Short answer: Split your Amazon sales and fees by date into the MTD update periods, then send a cumulative total each quarter through your software. For 2027 to 2028 the first update covers 6 April to 5 July 2027 and is due by 7 August 2027. Each quarterly update covers the tax year so far: from the start of the tax year to the end of the update period.

The 2027 to 2028 update periods

Update	Covers (cumulative)	Due by
Update 1	6 Apr 2027 to 5 Jul 2027	7 Aug 2027
Update 2	6 Apr 2027 to 5 Oct 2027	7 Nov 2027
Update 3	6 Apr 2027 to 5 Jan 2028	7 Feb 2028
Update 4	6 Apr 2027 to 5 Apr 2028	7 May 2028

Standard update periods (the default, aligned to the 6 April to 5 April tax year): 6 April to 5 July, due 7 August; 6 April to 5 October, due 7 November; 6 April to 5 January, due 7 February; 6 April to 5 April, due 7 May of the following tax year. Software is set to standard update periods. To use calendar periods you must choose them before your first quarterly update, and you can't change them for the rest of that tax year after sending an update.

Preparing each update from Amazon

Download the Amazon Flat File V2 settlement report covering the period (which file and how).
Settlements don't line up with MTD periods, so a settlement that crosses a period boundary needs splitting by each row's posted-date.
Total income (sales and postage, less refunds) and expenses (Amazon's fees and charges, each shown as its own amount-type row).
Add any other income and costs for the same business, such as packaging bought elsewhere.
Send the year-to-date totals through your HMRC-recognised software.

You send quarterly updates for each sole trader business and each property business you have. If you had no income or expenses in an update period, you must still send the quarterly update. You don't need to make accounting or tax adjustments before sending a quarterly update.

Worked example: a year of Amazon updates

Example figures Turnover per quarter and the cumulative figure each update reports, 2027 to 2028. Made-up figures for a fictional seller, not real data.

Update	New period	Turnover in period	Cumulative sent	Due
Update 1	6 Apr 2027 to 5 Jul 2027	£8,420.00	£8,420.00	7 Aug 2027
Update 2	6 Jul 2027 to 5 Oct 2027	£7,980.00	£16,400.00	7 Nov 2027
Update 3	6 Oct 2027 to 5 Jan 2028	£10,650.00	£27,050.00	7 Feb 2028
Update 4	6 Jan 2028 to 5 Apr 2028	£6,000.00	£33,050.00	7 May 2028

Update 4 reports the whole year (£33,050.00). If you find a mistake from an earlier quarter, correct your records and it flows into the next update.

Turn your Amazon exports into MTD-ready records

TidyTill reads Etsy, eBay, Amazon, Shopify and PayPal exports, works out gross turnover, splits it into MTD periods and flags gaps and duplicates. Upload your exports and see your totals, quarters and Health Check free before you pay. Then £19 one-off for a workbook or £49 a year for unlimited workbooks. Paid workbook downloads open very soon; the free preview works now.

Try the free preview Get launch updates

Questions

Can I send an update early?

You can send an update any time after the end of the update period up to and including the deadline, or up to 10 days before the period ends if you don't expect any more transactions.

What happens if I'm late?

For tax years after 2026 to 2027, each missed quarterly update or tax return deadline gets a penalty point (only one point per deadline, even with several businesses). At 4 points you get a £200 penalty, and another £200 for each further missed deadline.

Can I use calendar quarters instead?

Calendar update periods (for an accounting period of 1 April to 31 March): 1 April to 30 June, due 7 August; 1 April to 30 September, due 7 November; 1 April to 31 December, due 7 February; 1 April to 31 March, due 7 May of the following tax year. The deadlines are the same as for standard periods. See calendar update periods.

Sources

Settlement Reports (report type values) (Amazon Selling Partner API documentation, checked 28 October 2026)
Send quarterly updates (Making Tax Digital for Income Tax) (GOV.UK, checked 28 October 2026)
Using Making Tax Digital for Income Tax for the first time (GOV.UK, checked 28 October 2026)
Penalties for Making Tax Digital for Income Tax (GOV.UK, checked 28 October 2026)

TidyTill is a record-keeping aid only. This page is general information, not tax advice. TidyTill is not HMRC-recognised software and it doesn't submit anything to HMRC: you send quarterly updates and your tax return through HMRC-recognised software. Rules and dates can change, so check GOV.UK or ask an accountant about your own situation.