HMRC have moved the date when you must sign up for Making Tax Digital for Income Tax back to 6th April 2026. This was previously due to come in for April 2024. Some of the eligibility requirements have also been updated.
Now, starting on 6th April 2026 MTD ITSA (Income Tax Self-Assessment) will be mandatory if all of the following apply:
You are an individual
You are registered for Self Assessment
You were self-employed or collecting property income before 6 April 2025
You have a qualifying income of more than £50,000
You must meet the MTD ITSA requirements from 6th April 2027 if all of the following apply:
You are an individual
You are registered for Self Assessment
You were self-employed or collecting property income before 6 April 2026
You have a qualifying income of more than £30,000
The dates for when partnerships need to sign up are now due to be set out by HMRC at a later date.