05/08/2025
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
Use the online service if you're a sole trader or landlord to sign up for Making Tax Digital for Income Tax and find out what to do next.