Making Tax Digital for Income Tax Self Assessment (ITSA) Delayed

HMRC have announced a fifth delay to making tax digital – the system that is set to transform the way UK taxpayers report their income and pay their taxes.

The government will now push back the introduction of MTD ITSA for the self-employed and landlords to 6 April 2026, as well as raising the threshold for those mandated to join.

The delay has been prompted in part, as a result of a number of problems that arose as part of pilot testing including resistance by taxpayers and a lack of awareness of the changes as well as a lack of functionality in accounting software from partnerships, those using agents and end of year statements.

The changes announced mean that self-employed individuals and landlords with a turnover over £50,000 will be mandated to join MTD ITSA from April 2026. Then those with a turnover over £30,000 will be now mandated to join from April 2027

The government have not confirmed details for those with a turnover below £30,000 or in a partnership.

What to Do Now

For now, no changes are required but if you are one of the first to be affected from April 2026 you may want to consider how you begin to digitise your accounting.

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About Anita Forrest

Anita Forrest is a Chartered Accountant, spreadsheet geek and money nerd helping financial DIY-ers organise their money so they can hit their goals quicker.

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