Expert Accounting Services

General description of the measure

- Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) requires businesses and landlords with qualifying income to maintain digital records and update HMRC each quarter using compatible software.

For individuals, MTD for ITSA will be introduced in two phases:

 - from April 2026, for those with qualifying income over £50,000

 - from April 2027, for those with qualifying income over £30,000

The government remains committed to the future introduction of MTD for ITSA to partnerships.