MTD for ITSA will start from April 2026 and HMRC are sending individual letters to the self employed to inform them of these changes.
- From April 2026, self-employed individuals and landlords with an income of more than £50,000 will be mandated into MTD for ITSA.
- Software will be required to ensure the submission of financial information to HMRC on a quarterly basis
- Those with an income of between £30,000 and up to £50,000 will be mandated from April 2027.
