PHASE 7 · MTD IN-YEAR

Quarterly updates, without the quarterly panic.

POL turns the driver's digital records into cumulative MTD summaries, blocks uncertain records and keeps the client in control before submission.

Demo environment: no HMRC data is sent. Use Quarter 2 to test review → approval → submission.

CUMULATIVE UPDATE

Quarter 2: 6 Apr → 5 Oct 2026

Each update replaces the previous cumulative position. POL keeps the transaction-level audit trail behind the summary.

Driver income£3,122.27

Recorded expenses£721.52

Running profit£2,400.75

Transactions included10

Demo note: the seeded driver is below £90,000 turnover, so the preview uses HMRC consolidated expenses while POL still stores the detailed categories.

READINESS

2 items need attention

Digital recordsReady

Income reconciliationReady

Bookkeeping exceptions2 open

Client confirmationPending

EXPENSE DETAIL RETAINED BY POL

What sits behind the HMRC summary

Digital record

Insurance£212.00

Fuel£165.93

Repairs & servicing£148.99

Licensing£134.00

Other / review£42.60

Cleaning£18.00

PHASE 7 SAFEGUARDS

Quarterly automation with a human gate.

✓ Cumulative periods from 6 April✓ Per-business update model✓ Digital-record audit trail✓ Unresolved transactions block approval✓ Client confirms exact snapshot✓ Submission receipt retained✓ Amendments create a new snapshot○ Production fraud headers still a launch gate