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MTD Quarterly Update Rejected? HMRC Error Codes Explained and Fixed

Most rejected MTD for Income Tax quarterly updates are date mismatches. The period your software sends does not match the period HMRC holds for you. Refresh HMRC's dates in your software, check standard versus calendar periods, then resend year-to-date totals. The next deadline is 7 November 2026.

Sumcraft Editorial TeamPublished 20 October 20267 min read

Checked on 20 October 2026. HMRC's error codes and messages come from its published API documentation. Software messages come from each provider's own help pages and staff replies. We have not tested these fixes in each software package, so every fix below names its source.

Which error do you have?

Software often shows the HMRC code in brackets after a general message, such as "HMRC Gateway Error". Find that code below. The "HMRC says" column is HMRC's own wording from its Self-Employment Business API.

HMRC code	HMRC says	Usual reason	What to do
RULE_START_DATE_NOT_ALIGNED_WITH_REPORTING_TYPE	Start date does not align to the reporting type	Your software and HMRC disagree on standard or calendar periods	Follow the steps below
RULE_END_DATE_NOT_ALIGNED_WITH_REPORTING_TYPE	End date does not align to the reporting type	The end date is not a quarter end for your period type	Use the quarter end HMRC shows in your software
RULE_START_DATE_NOT_ALIGNED_TO_COMMENCEMENT_DATE	Start date does not align to the commencement date	The start date differs from the trading start date HMRC holds	Check the business start date in your software against HMRC's record
RULE_EARLY_DATA_SUBMISSION_NOT_ACCEPTED	Cannot submit data more than 10 days before end of Period	The update was sent too early	Wait until the last 10 days of the period
RULE_ADVANCE_SUBMISSION_REQUIRES_PERIOD_END_DATE	For advance submission end date must be the end of the period	An early update does not end on the quarter end	Set the end date to the last day of the quarter
RULE_SUBMISSION_END_DATE_CANNOT_MOVE_BACKWARDS	Submission end date cannot be earlier than existing submission	You already sent an update with a later end date	Correct your records and include the change in your next update
RULE_OUTSIDE_AMENDMENT_WINDOW	You are outside the amendment window	It is too late to change that submission	Correct your records and include the change in your next update
RULE_BOTH_EXPENSES_SUPPLIED	Both expenses and consolidatedExpenses can not be present at the same time	Itemised expenses and a single expenses total were both sent	Choose one method in your software
RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED	An empty or non-matching body was submitted	Figures are missing	Enter income and expenses, even if they are zero
RULE_TAX_YEAR_NOT_SUPPORTED	The tax year specified does not lie within the supported range	The wrong tax year is selected	Check the tax year in your software
MATCHING_RESOURCE_NOT_FOUND	Matching resource not found	HMRC cannot find that income source	Relink the business, and check you signed up for this tax year
CLIENT_OR_AGENT_NOT_AUTHORISED	The client or agent is not authorised	You are not signed up to MTD, or your agent is not authorised	Check your sign-up. Agents need the client's authorisation

HMRC's API notes that every update must include income and expenses, even when the figures are zero. Landlords see the same date codes, because HMRC's Property Business API uses them for UK and foreign property.

What your software shows

The same HMRC problem looks different in each package. These are the messages and fixes the providers have published.

Software	What you see	What the provider says to do
Sage	Error code 422-117-43	Sage staff call it a known HMRC issue: HMRC's quarterly dates do not match the reporting period type. Switch to the other period type and back before you submit. Retry each week if it still fails
QuickFile	HMRC Gateway Error: (RULE_START_DATE_NOT_ALIGNED_WITH_REPORTING_TYPE)	File for the dates HMRC shows. Check them under Workflow > Options > Business Settings, where you can also choose calendar periods
TaxCalc	Rule Start Date Not Aligned with reporting type	Click Refresh HMRC statuses. If the error continues, ask HMRC to correct the obligation start date
Coconut	RULE_START_DATE_NOT_ALIGNED	Refresh your businesses. Check calendar versus standard quarters. Check your business start date

TaxCalc says HMRC has found cases where standard periods were wrongly set to start on 1 April. Sage said HMRC was rolling out a fix to groups of customers until late September. If you still see the error, work through the steps below.

How to fix a date mismatch, step by step

Write down the exact code. The code in brackets tells you which row above applies.
Refresh HMRC's dates. Most software has a refresh or sync button for your update periods. HMRC calls them obligations. This pulls the dates HMRC currently holds for you.
Check your period type. Standard periods start on 6 April. Calendar periods start on 1 April. HMRC says calendar periods are for businesses whose accounting period runs from 1 April to 31 March.
Switch away and back, if your software allows it. Sage's advice is to change to the other period type and back before submitting. This forces a fresh copy of the dates.
Send year-to-date totals. Each update runs from 6 April (or 1 April for calendar periods) to the end of the quarter. Do not send the last three months on their own.
Resubmit, then retry later if needed. HMRC's record can take time to update. TaxCalc and Sage both suggest trying again later.
Contact HMRC if its record is wrong. Your software cannot change the period HMRC holds. TaxCalc advises asking HMRC to correct the start date.

Standard or calendar periods?

Both types share the same deadlines. Only the period end dates differ.

Update	Standard period	Calendar period	Deadline
1st	6 April to 5 July	1 April to 30 June	7 August
2nd	6 April to 5 October	1 April to 30 September	7 November
3rd	6 April to 5 January	1 April to 31 December	7 February
4th	6 April to 5 April	1 April to 31 March	7 May

Every period starts at the beginning of the year, not the beginning of the quarter. GOV.UK says each quarterly update covers "from the start of the current tax year (6 April) to the end of the update period". So the update due on 7 November 2026 includes everything since April, not just July to October. To fix a mistake in an earlier update, correct your records. The change then goes into your next update.

Deadlines and penalties for 2026 to 2027

Next deadline: 7 November 2026, for the period up to 5 October (or 30 September for calendar periods).
No penalties for late quarterly updates this year. GOV.UK says: "There are no penalties for missing a quarterly update deadline for the 2026 to 2027 tax year." You still have to send them before you can file your tax return.
From 6 April 2027: each missed deadline earns a penalty point. At 4 points you pay a £200 penalty, and another £200 for each later missed deadline.
Tax return and payment: both are due by 31 January after the tax year ends. Late payment penalties still apply. GOV.UK says payment 16 to 30 days late costs 3% of the tax owed at day 15, or no penalty in your first year.

You are not alone if the first deadline went badly. HMRC said on 12 August 2026 that more than 436,000 sole traders and landlords had sent their first update. Over 570,000 had signed up.

Who has to send quarterly updates?

From 6 April 2026, HMRC is signing up sole traders and landlords with income over £50,000. You send a quarterly update for each source of income, so a sole trader who also lets a property sends two. Check GOV.UK's quarterly updates guidance for your own position.

Sources, checked 20 October 2026:

Making Tax Digital
HMRC
Sole traders
Landlords
Self Assessment

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