Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) is not mandatory for traders and landlords whose combined trading and property income (before deduction of expenses) was at least £50,000 or more in 2024/25.

HMRC have now published their final Ready, Steady, File newsletter for participants in the 2025 testing programme which thanks them for their involvement.

The fourth and final edition of Ready, Steady, File can be found on the gov.uk website (www.gov.uk/government/collections/ready-steady-file).

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