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Making Tax Digital

Making tax digital

Making Tax Digital for Income Tax Self Assessment (MTD for ITSA)

MTD for ITSA is the second phase of digitising tax record-keeping. It applies to self-employed individuals and landlords. HMRC's MTD for ITSA pilot program re-opened April 2024.

MTD for ITSA will apply for self-employed businesses and landlords from: 

  • 6 April 2026, where turnover is above £50,000.
  • 6 April 2027, where turnover is above £30,000.
  • 6 April 2028, where turnover is above £20,000.

The Government is continuing to review the position for self-employed businesses and landlords with turnover below £20,000.

Making Tax Digital (MTD) for VAT

  • From April 2022, all VAT-registered businesses must retain digital records and submit their VAT returns to HMRC using 'functional compatible software', unless an exemption such as digital exclusion applies. 
  • Once in MTD for VAT, a business remains in MTD for VAT unless it deregisters for VAT.

Our Making VAT Digital Zone contains guides and updates.

Articles
Title
Making Tax Digital: MTD Roadmap Infographic : Login or subscribe to read more...
Making Tax Digital: Client letter : Login or subscribe to read more...
Making Tax Digital for Income Tax: Information required by HMRC
Compare software for Making Tax Digital for Income Tax
Making Tax Digital: Planner & Timeline
MTD: Income Tax Pilot Tool
Penalties: Making Tax Digital
Making Tax Digital: Pricing for Accountants : Login or subscribe to read more...
MTD: Toolkit for accountants : Login or subscribe to read more...
Making Tax Digital: Survival guide (for the self-employed & landlords)
Personal Tax Account

 

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