Sarah Bradford explains how traders and landlords can work out their making tax digital for income tax self-assessment start date, and what they need to do to comply.
Making tax digital for income tax self-assessment (MTD for ITSA) is introduced progressively from 6 April 2026. Individuals within its scope will need to keep digital records and make quarterly returns and a final declaration to HMRC using MTD-compatible software. It will apply to individuals with unincorporated trading or property businesses in excess of the threshold.
Once an individual is within MTD for ITSA, they remain in it unless their income drops below the prevailing threshold for three consecutive tax years.
Start date 1: 6 April 2026
The first start date is 6 April 2026. MTD for ITSA will apply to traders and landlords with trading or property income of £50,000 or more. It is
