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MTD Delay

On 19 December the government announced that MTD (Making Tax Digital) is being postponed until April 2026 instead of April 2024, to help self-employed and landlords prepare.

From April 2026, self-employed people and landlords who earn more than £50,000 will need to use MTD-compatible software to keep digital records and send HMRC quarterly updates on their income and expenses. Beginning in April 2027, anyone who earn between £30,000 and £50,000 will have to do this. Most customers will be able to join voluntarily ahead of time, which means they will be able to avoid typical mistakes and save time handling their tax affairs.

The government has also announced an examination of the requirements of smaller businesses, particularly those with incomes below £30,000. The evaluation will consider the best manner for these smaller enterprises to fulfil their income tax obligations and how MTD for ITSA can be tailored to fit their needs. It will also influence how MTD is implemented for ITSA moving forward after April 2027.

General partnerships will not be subject to the MTD for ITSA requirements as previously announced in 2025. According to its goal outlined in its tax administration policy, the government is still committed to implementing MTD for ITSA in partnerships.

HMRC remains committed to the delivery of Making Tax Digital as a critical part of our strategy for digitalising and modernising the tax system, but we want to make sure we get this right and deliver it effectively. Jim Harra, Chief Executive and First Permanent Secretary, HM Revenue and Customs

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