The start date for MTD IT is 6 April 20261.
This start date applies to individual businesses and landlords with business turnover and gross rental income over £50,000 per annum. It does not yet apply to partnerships2. MTD IT is extend to income over £30,000 from April 20273. At Autumn Budget 2024, the Government announced its intension to extend MTD IT to sole traders and landlords with turnover / gross rental income over £20,000 by the end of the current Parliament4.
For details on exemptions, excluded persons, and how to determine the entry date for a particular business, see A4.174. For HMRC guidance see, Using Making Tax Digital for Income Tax, and Making Tax Digital for Income Tax as an agent: step by step. MTD IT will require agents to use an Agent Service Account5 to access HMRC services for clients.
A number of professional bodies have produced guides to assist professional firms with the introduction of MTD IT, for example ATT's Making Tax Digital for Income
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Web page updated on 17 Mar 2025 16:37