Start dates
Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) applies from 6 April 2026 to unincorporated landlords and traders whose combined trading income and property income is £50,000 or more. The relevant income for determining whether a trader or landlord will be within MTD for ITSA from 6 April 2026 is that for the 2024/25 tax year.
As the 2024/25 tax year has now ended we will be able to advise you whether you will need to comply with MTD for ITSA from 6 April 2026 and help you prepare. Under MTD for ITSA, you will need to maintain digital records and make quarterly returns and a final declaration to HMRC using software which is compatible with MTD for ITSA.
Traders and landlords with combined trading and property income of at least £30,000 will be brought into MTD for ITSA from 6 April 2027. The threshold falls to £20,000 from 6 April 2028.
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