Making Tax Digital delayed – again

It has been the intention of HMRC to transfer all landlords to a scheme so they will have to submit their tax digitally, and on a quarterly basis

The implementation date was kept being put back; and has been put back again now being phased in from April 2026, rather than April 2024.

More details can be seen here, but in summary

From April 2026, self-employed individuals and landlords with an income of more than £50,000 will be required to keep digital records and provide quarterly updates on their income and expenditure to HMRC through MTD-compatible software. Those with an income of between £30,000 and £50,000 will need to do this from April 2027. Most customers will be able to join voluntarily beforehand meaning they can eliminate common errors and save time managing their tax affairs.

The government has announced a review into the needs of smaller businesses

The government has also announced a review into the needs of smaller businesses, and particularly those under the £30,000 income threshold. The review will consider how MTD for ITSA can be shaped to meet the needs of these smaller businesses and the best way for them to fulfil their Income Tax obligations. It will also inform the approach for any further roll out of MTD for ITSA after April 2027.





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