Countdown to MTD for ITSA being mandated for Landlords and Self-Employed

If your earnings type falls in the above categories and you’ve reported income exceeding £50,000 in a tax year to HMRC, Self Assessments will no longer be required with effect from 6th April 2026. Instead, you will need to follow MTD rules for reporting your business income and expenditure.

Prior to 19th December 2022, the threshold for complying with MTD for ITSA was £10,000 in a tax year and was due to come into force from 6th April 2024.