MTD Quarterly Filer - why accounting type is Cash

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
Tax Return Production -> MTD Quarterly Filer -> MTD Quarterly Filer - why accounting type is Cash
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