Personal Tax- MTD ‘Quarter periods missing’ guide

personal-tax-mtd-quarter-periods-missing-guide

Personal Tax- MTD ‘Quarter periods missing’ guide

9th February 2026

The FULL guide to the KB is linked here, as this is a quick checklist to help new users etc.

1. The four quarters do not appear (step 1 to 6) and you may get MATCHING RESOURCE NOT FOUND (and do note that HMRC may not require quarter periods in the tax year you are on and you get this warning)
2. The four quarters appear under the incorrect period and are missing from the correct period (see step 7)

a. HMRC step: You need an ‘Agent Services Account’ created via the HMRC website (or we commonly use the term ‘ASA’ login). Your ASA allows the online interaction between your HMRC account and the IRIS PT. This ASA login is NOT the same login as your other HMRC ‘Agent credentials’ (which is used for BT/PT/TT submissions) and is the same as the ASA login used for the VAT filer. IRIS can only advise this ASA be setup, please contact HMRC support if you need help.

b. HMRC step: You need to move your PT clients to your ASA and sign them up for MTD on the HMRC site. If you do not move and register your clients then no quarterly periods will show for your client. Upon completion of your ASA and client setup to MTD, go below for the next steps needed in Personal Tax. IRIS can only advise this move/signup be completed, please contact HMRC support if you need help.

1. IRIS version – Help and About- ensure your on the latest version
2. Check HMRC steps a) and b) are completed: Users must ensure that the affected Client has been registered with HMRC for MTD and then the user has authorised the IRIS software using your HMRC ‘ASA’ credentials before retrieving the obligation periods.
3. Add the next period if a trade: If you are trying to access eg 5th Apr 2025 periods but nothing shows and you get a MATCHING RESOURCE NOT FOUND. You need to manually add the next period eg 5th Apr 2026 or 2027 etc into PT – go to the very bottom of TPV, New and add the next period and retrieve the quarters for this newly added period. If nothing shows for the newly added period then again add the next period and check that too as well. See step 4 below to retrieve the quarters on each periods.
4. If a Trade – Open the relevant period, go to Period Settings and click ‘Retrieve periods from HMRC’ – if they appear here, now check Making Tax digital, click sole trade, click the trade name and the periods should now be listed. If they do not and you may get a ‘Resource not matching error’ then close this period and open the NEXT new period you added – try again there.
5. If a Property – On the leftside of PT, UK Property and UK Other Property summary, go to Period Settings and click ‘Retrieve periods from HMRC’ – if they appear here, now check Making Tax digital, click Property, click the property name and the periods should now be listed. If they do not appear and get MATCHING RESOURCE NOT FOUND then log into your ASA account on the HMRC site to check which tax year they want the MTD to start for your client- and if its next tax year then the 4 quarters may not appear until later.

6. If still no periods show Reset your credentials: If your client is correctly registered for MTD and you have used correct ASA login, added the next period and still get the error – please reset your login in PT. Go to Setup/Authorised Agents – your initials will show under a row named ‘SELF ASSESSMENT’, click on it and click ‘reset agent credentials’ and ok to warning. It will be deleted, Ok to exit this screen and go to retrieve the quarter periods, the HMRC screen will show to allow you to login with your ASA. There can be a delay of 24/48hrs for the HMRC side to pick up the login and show the quarters.

7. Quarters appear under incorrect Period. If you have added the next period eg ’05/04/2027′ and the four quarters ONLY shows under this new period but omits these from the period you expected to show eg 05/04/2026 then please log into your ASA account on the HMRC site and follow the very bottom images below and the red arrow indicator. If it lists a tax year which is not relevant to your client (eg below image shows next tax year 2026/27) but you wanted tax year 2025/26 then contact HMRC support to ask they check it. If they state the tax year is correct then see step 8) and 9) below.

8. Note that HMRC have set mandatory dates on when MTD will become available – which is why the expected quarter periods do not show under the eg 2026 periods for certain clients – if the tax year listed under Step 7) is not showing your expected one then HMRC do not require MTD quarters until next year.

9. How does HMRC decide which clients allow/not allow to make MTD quarter submissions in 2025/26 etc? – you will need to contact HMRC on this as they have set up their rules on when it be applied.

To view the requested ‘MTD tax year’ from HMRC

To view the ‘Client obligation quarter periods’

HMRC confirms that clients can view obligations in their Gateway, but must use compatible software to submit quarterly updates.

1.  Sign in to Government Gateway Go to: https://www.gov.uk/log-in-register-hmrc-online-services Sign in using the client’s Government Gateway ID (not the agent’s)

2. Open the Business tax account After login, the client will see a list of services. Select Business tax account. Even individual landlords and sole traders are typically routed through the Business Tax Account for MTD ITSA.

3.  Select Self Assessment From the Account home page: Click Self Assessment. This opens the Self Assessment service landing page for the client.

4.  Select Making Tax Digital for Income Tax. On the Self Assessment page, Click Making Tax Digital for Income Tax. This option only appears if the client is enrolled in MTD for ITSA.

5. Open Obligations / Update periods. Within the MTD for ITSA section: Select View obligations, Update periods, or similar wording (HMRC wording varies slightly over time). This opens the quarterly obligations list.

What the client sees on the Obligations screen The screen shows quarterly update periods, typically as rows or tiles. Information shown:

1. Quarter start and end dates
2. Deadline date (usually 5 August / 5 November / 5 February / 5 May)
3. Status: Open / Fulfilled / Not yet due

Example (typical):Quarterly update. Period: SHOWS THE ‘FROM AND END’ DATE. Deadline: DATE. Status: XXXX