HMRC have announced that Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA) will be delayed until April 2026. 

MTD for ITSA involves taxpayers keeping digital records and making regular submissions to HMRC through compliant software. It is the government’s intention that this will both reduce taxpayer errors and increase the information available to HMRC. Originally, MTD for ITSA applied to self-employed individuals and landlords with income over £10,000 and it was due to begin from April 2024.

Under the updated legislation, MTD will be a phased approach, self-employed individuals and landlords with income over £50,000 will join the scheme from April 2026. This will then be followed by those with income over £30,000 from April 2027.

MTD ITSA for landlords and self-employed individuals earning below £30,000 have not yet been mandated, but there is going to be a review of how MTD for ITSA could best meet their needs. There is also currently no date for partnerships, but the government intends to introduce MTD for partnerships at a later date.

Despite the delay in MTD for ITSA, we would recommend that you start to consider your record keeping and familiarise yourself with MTD compliant software. Maintaining digital records can be more efficient, time saving and result in fewer mistakes by reducing human error.

If you require any assistance or advice relating to the this, please do not hesitate to get in touch with your usual contact or email