FREE · BROWSER-ONLY · SOURCE-CHECKED 13 AUG 2026

Missed Q1?
Reset by Q2.

Turn up to five pseudonymous client refs into one cumulative recovery queue before the second standard MTD Income Tax quarterly-update deadline.

Build the catch-up queue Download the CSV starter Inspect the $59 practice desk

Do not enter names, UTRs, National Insurance numbers, emails, credentials, tax records, or bank data.

5 PSEUDONYMOUS REFS MAX0 SERVER STORAGE0 HMRC CONNECTION1 NEXT ACTION EACH

CUMULATIVE RECOVERY / 13 AUG 2026

Fix the first dependency.
Then protect 7 November.

The queue separates scope, missed-Q1 recovery, compatible software, ownership, digital records, and review. It is a planning aid, not a filing decision.

DAYS LEFT86

Q1 RECOVERY1

URGENT2

READY1

Pseudonymous input

Use internal placeholders only. Five rows maximum.

01CLIENT-AClient ref onlyScopeQ1 statusRecovery routeCompatible softwareQ2 recordsOwnerReview

02CLIENT-BClient ref onlyScopeQ1 statusRecovery routeCompatible softwareQ2 recordsOwnerReview

03CLIENT-CClient ref onlyScopeQ1 statusRecovery routeCompatible softwareQ2 recordsOwnerReview

Never enter here: a real name, email, UTR, NI number, HMRC credential, agent code, return figure, or bank detail.

Catch-up queue

Recovery and access gates before record and review work.

01CLIENT-CURGENT

Confirm MTD scope

Confirm the live MTD scope position before assigning a recovery or submission path.

5 dependency checks remain

02CLIENT-AURGENT

Map the cumulative Q2 recovery

Confirm in compatible software how the 7 November cumulative update will cover the missed Q1 and current Q2 periods.

3 dependency checks remain

03CLIENT-BREADY

Hold for period end, then review and send

Keep digital records current through 5 October, review the cumulative totals, submit in compatible software by 7 November, and retain its receipt.

No earlier dependency flagged

WHY THIS ORDER

Cumulative does not mean automatic.

Scope

Confirm the live position before adding a client to a recovery path.

Q1 recovery

Map how the cumulative Q2 update will cover both periods in compatible software.

Records + owner

Keep records current through 5 October and put one role in charge of the closeout.

Review + receipt

Review cumulative totals, send by 7 November, and retain the software receipt.

HONEST BOUNDARY

This is not MTD-compatible software.

It does not connect to HMRC, sign up a client, authorise an agent, keep digital records, calculate tax, submit a quarterly update, determine scope, or guarantee a penalty outcome. Inputs remain in this browser session and are not sent to our server.

PUBLIC SOURCES · CHECKED 13 AUG 2026

Verify the recovery path in the live service.

HMRC SERVICE GUIDEMissed Q1 and cumulative Q2 recoveryOpen ↗HMRC2026–27 quarterly dates and preparation pathOpen ↗HMRC · UPDATED 16 JULCumulative periods and first-year penalty positionOpen ↗

NEED THE MULTI-CLIENT CONTROL BOARD?

Move from five refs
to one editable practice desk.

The $59 UK Practice Deadline Desk combines an eight-sheet MTD and Companies House tracker, seven-page operator playbook, and four-page closeout packet. Buy only if the full queue fits your workflow.

Inspect the $59 desk Download the free CSV starter Compare all live tools