What goes in a Making Tax Digital quarterly update?

Totals for each income and expense category you use, for your property and any self employment. Not the individual transactions, and not a tax calculation.

It is a summary rather than a return. Nothing is being agreed or finalised, and no tax becomes payable because you sent one.

You do not include anything outside self employment and property. Employment income, dividends, pensions and everything else wait for the return at the end of the year.

Because the updates are cumulative, each one restates the year so far rather than adding a separate three month block. Details on gov.uk.