Making Tax Digital Timeline for Self Employed and Landlords

Published / Last Updated on 22/02/2024

Making Tax Digital Income Tax Self Assessment (MDT ITSA): For the Self Employed and Landlords.

6th April 2024: MDT ITSA starts for both self-employed businesses, and landlords with business turnover above a £10,000* threshold must retain digital records of business trade and/or property rental income and expenses using 'functional compatible software' with HMRC. 

  • You must then submit your self assessment returns to HMRC using software and not using your government gateway Personal Tax Account.
  • Quarterly Returns: You must submit an MTD ITSA quarterly summary update and then for the 4th and final quarter ...
  • End of Period Statement: at the end of the tax year for each business income source and then ...
  • A Final Statement: including other sources of income such as PAYE, Interest, Dividends, Investment Income etc.

These measures have already been delayed by a year and were due to start in April 2023.

6th April 2025: General Partnerships come under MTD ITSA rules on this date.

  • Date to Be Confirmed:  all other types of partnerships will be required to join MDT ITSA but will be confirmed later.

An MTD ITSA pilot scheme is already up and running.

* HMRC MTD ITSA UPDATE 22/04/2024: 

  • Making Tax Digital Timeline for Self Employed and Landlords has now been postponed until 6 April 2026.  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.

  • General Partnerships dates to follow.

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