Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) has been postponed for 2 years until April 2026.
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.
From April 2027, self-employed individuals and landlords with an income of between £30,000 and £50,000 will need to comply with MTD rules.
MTD for ITSA will not be extended to general partnerships in 2025 as previously announced. More details regarding this will be announced at a later date.
The new penalty system will come into effect for taxpayers when they become mandated to join MTD.
More information can be found on HMRC's website.









