MTD Quarterly Filer - why accounting type is Cash

Article ID: 3461
Last updated: 09 Jul, 2026

Within MTD Quarterly Filer > Business Information, the accounting type displays as 'Cash'. This is because HMRC default all businesses to cash upon signing up for MTD.

This does not prevent quarterly filings to be submitted on an accruals basis and the MTD tax return will allow the accounting method to be specified as accruals basis.

Article ID: 3461
Last updated: 09 Jul, 2026
Revision: 1
Views: 70
This article was:  



Need more help
choosing the right
products?

Please contact our team on 0345 5190 882