How do I report State and other pension payments in quarterly submissions?
You don't. Pensions aren't quarterly income. They are entered in your year-end Final Declaration.
Making Tax Digital for Income Tax
MTD for Income Tax Explainer Guide
Understand what is reported quarterly, what belongs in your Final Declaration and how your Self Assessment boxes map to MTD.
Explore the guidePart 1
Where does each type of income go?
Quarterly updates compared with your year-end Final Declaration for the 2026-27 tax year.
Under Making Tax Digital, only your self-employment and property businesses are reported
in quarterly updates. Every other kind of income, including pensions, interest, dividends and employment,
is brought together once a year in your Final Declaration. This table shows which is which.
How do I report interest and share dividend income in quarterly submissions?
You don't. Savings interest and dividends aren't quarterly income either. They are also entered in the Final Declaration.
| Income or expense type | Quarterly update every 3 months | Final Declaration once at year-end |
|---|---|---|
| Business income reported quarterly | ||
| Self-employment income and expenses1 | ✓ | ✓ |
| UK property income and expenses1 | ✓ | ✓ |
| Foreign property income and expenses1 | ✓ | ✓ |
| All other income entered in the Final Declaration only | ||
| Employment or PAYE pay and benefits | — | ✓ |
| UK State Pension | — | ✓ |
| Other pensions and retirement annuities | — | ✓ |
| Savings and investment interest | — | ✓ |
| UK dividends | — | ✓ |
| Foreign income, including interest, dividends and pensions from abroad | — | ✓ |
| Capital gains | — | ✓ |
| Other or miscellaneous income | — | ✓ |
| Reliefs, Gift Aid and pension contributions | — | ✓ |
| Marriage Allowance | — | ✓ |
3 business sources reported quarterly 10 other income types entered only in the Final Declaration
1. Business income is reported twice, differently. Your quarterly updates carry the running income and day-to-day expenses. Capital allowances, private-use adjustments and balancing charges are added once a year before the Final Declaration. The Final Declaration then brings the whole year together.
What the Final Declaration is. Once a year, after your final quarterly update, everything above is brought together in AbraTax to work out the tax you owe. This is the step that replaces your old Self Assessment tax return.
Is there anything else you don't understand or would like clarified? Let us know and we'll add it to this guide.
Continue to the field-by-field mappingPart 2
Field-by-field mapping
Select your income type to see how each Self Assessment box maps to its MTD equivalent.
Self-employment (formerly SA103F)
Income
MTD Income Tax
Turnover / sales income
Self Assessment
SA103F Box 15 - Turnover
Your turnover - the takings, fees, sales or money earned by your business
MTD Income Tax
Other business income
Self Assessment
SA103F Box 16 - Other business income
Any other business income not in box 15, including COVID support payments (CJRS)
MTD Income Tax
Tax taken off trading income
Self Assessment
SA103F Box 82 - Tax taken off trading income
Other tax taken off trading income
Expenses
MTD Income Tax
Consolidated expenses
Use if not itemising individual lines
Self Assessment
SA103F Box 31 - Total expenses
Total expenses - use if you don't want to itemise
MTD Income Tax
Cost of goods
Self Assessment
SA103F Box 17 - Cost of goods
Cost of goods bought for resale or goods used
MTD Income Tax
Payments to subcontractors
Self Assessment
SA103F Box 18 - Subcontractor payments
Construction industry - payments to subcontractors
MTD Income Tax
Wages and staff costs
Self Assessment
SA103F Box 19 - Wages and staff costs
Wages, salaries and other staff costs
MTD Income Tax
Car, van, travel expenses
Self Assessment
SA103F Box 20 - Car, van and travel
Car, van and travel expenses
MTD Income Tax
Premises running costs
Self Assessment
SA103F Box 21 - Premises costs
Rent, rates, power and insurance costs
MTD Income Tax
Repairs and maintenance
Self Assessment
SA103F Box 22 - Repairs and maintenance
Repairs and maintenance of property and equipment
MTD Income Tax
Office, stationery and admin
Self Assessment
SA103F Box 23 - Office costs
Phone, fax, stationery and other office costs
MTD Income Tax
Business entertainment
Self Assessment
SA103F Box 24 - Advertising and entertainment
Advertising and business entertainment costs
MTD Income Tax
Advertising and marketing
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Interest on bank / other loans
Self Assessment
SA103F Box 25 - Loan interest
Interest on bank and other loans
MTD Income Tax
Finance charges
Self Assessment
SA103F Box 26 - Finance charges
Bank, credit card and other financial charges
MTD Income Tax
Bad debts written off
Self Assessment
SA103F Box 27 - Irrecoverable debts
Irrecoverable debts written off
MTD Income Tax
Professional fees
Self Assessment
SA103F Box 28 - Professional fees
Accountancy, legal and other professional fees
MTD Income Tax
Depreciation
Self Assessment
SA103F Box 29 - Depreciation
Depreciation and loss or profit on sale of assets
MTD Income Tax
Other business expenses
Self Assessment
SA103F Box 30 - Other expenses
Other business expense
Disallowable Expenses
MTD Income Tax
Disallowable goods / materials
Self Assessment
SA103F Box 32
Non-allowable portion of goods or materials (e.g. private use)
MTD Income Tax
Disallowable subcontractor costs
Self Assessment
SA103F Box 33
Subcontractor costs not allowable for tax
MTD Income Tax
Disallowable staff costs
Self Assessment
SA103F Box 34
Staff costs not wholly and exclusively for business use
MTD Income Tax
Disallowable travel / vehicle
Self Assessment
SA103F Box 35
Private or non-business portion of travel and vehicle costs
MTD Income Tax
Disallowable premises costs
Self Assessment
SA103F Box 36
Private or non-business use element of premises costs
MTD Income Tax
Disallowable repairs
Self Assessment
SA103F Box 37
Repairs relating to private use or capital improvements
MTD Income Tax
Disallowable admin costs
Self Assessment
SA103F Box 38
Office or admin costs not wholly for business use
MTD Income Tax
Disallowable advertising
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Disallowable entertainment
Self Assessment
SA103F Box 39
Client entertainment - normally fully disallowed
MTD Income Tax
Disallowable bank / loan interest
Self Assessment
SA103F Box 40
Interest relating to private or non-business borrowing
MTD Income Tax
Disallowable finance charges
Self Assessment
SA103F Box 41
Bank or finance charges not incurred wholly for business use
MTD Income Tax
Disallowable bad debts
Self Assessment
SA103F Box 42
Bad debts that do not meet HMRC conditions for relief
MTD Income Tax
Disallowable professional fees
Self Assessment
SA103F Box 43
Professional fees relating to private or capital matters
MTD Income Tax
Disallowable depreciation
Self Assessment
SA103F Box 44
Depreciation is not allowable - capital allowances used instead
MTD Income Tax
Disallowable other expenses
Self Assessment
SA103F Box 45
Any other expenses not allowable for tax
No fields match your search and filter.
UK Property (formerly SA105)
Income
MTD Income Tax
Total rental income for the period
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Rent-a-Room income
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Other rental income
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Premiums received for granting a lease
Self Assessment
SA105 - Premiums for grant of lease
Premiums for the grant of a lease - from box E on the working sheet
MTD Income Tax
Reverse premiums paid
Self Assessment
SA105 - Reverse premiums and inducements
Reverse premiums and inducements
MTD Income Tax
Tax deducted at source
Self Assessment
SA105 - Tax taken off income
Tax taken off any income in box 20
Expenses
MTD Income Tax
Consolidated expenses
Self Assessment
SA105 - Other allowable property expenses
Other allowable property expenses
MTD Income Tax
Residential finance costs
Self Assessment
SA105 - Residential property finance costs
Residential property finance costs
MTD Income Tax
Residential financial costs carried forward
Self Assessment
SA105 - Unused residential finance costs b/fwd
Unused residential property finance costs brought forward
MTD Income Tax
Repairs and maintenance
Self Assessment
SA105 - Property repairs and maintenance
Property repairs and maintenance
MTD Income Tax
Premises running costs
Self Assessment
SA105 - Rent, rates, insurance and ground rents
Rent, rates, insurance and ground rents
MTD Income Tax
Cost of services
Self Assessment
SA105 - Costs of services, including wages
Costs of services provided, including wages
MTD Income Tax
Professional fees
Self Assessment
SA105 - Legal, management and professional fees
Legal, management and other professional fees
MTD Income Tax
Travel costs
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Other allowable property expenses
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Financial cost (non-residential)
Self Assessment
SA105 - Non-residential property finance costs
Non-residential property finance costs
MTD Income Tax
Rent-a-room / amounts claimed
Self Assessment
New in MTD
No Self Assessment equivalent
No fields match your search and filter.
Foreign Property (formerly SA106)
Income
MTD Income Tax
Rent income / rent amount
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Foreign tax credit relief
Self Assessment
SA106 - Foreign Tax Credit Relief
To claim Foreign Tax Credit Relief put X in the box
MTD Income Tax
Premiums of lease grant
Self Assessment
SA106 - Premiums for grant of lease
Premiums paid for the grant of a lease
MTD Income Tax
Foreign tax paid or deducted
Self Assessment
SA106 - Foreign tax taken off or paid
Foreign tax taken off or paid
MTD Income Tax
Special withholding / UK tax paid
Self Assessment
SA106 - UK tax taken off
UK tax taken off
Expenses
MTD Income Tax
Consolidated expenses
Self Assessment
SA106 - Allowable property expenses
Allowable property expenses
MTD Income Tax
Residential financial cost
Self Assessment
SA106 - Residential property finance costs
Residential property finance costs
MTD Income Tax
Brought forward residential financial cost
Self Assessment
SA106 - Unused residential finance costs b/fwd
Unused residential property finance costs brought forward
MTD Income Tax
Premises running costs
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Repairs and maintenance
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Financial costs
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Professional fees
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Travel costs
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Cost of services
Self Assessment
New in MTD
No Self Assessment equivalent
MTD Income Tax
Other
Self Assessment
New in MTD
No Self Assessment equivalent
No fields match your search and filter.