This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our privacy notice.

Making Tax Digital for ITSA: What Traders and Landlords Need to Know

Shared from Tax Insider: Making Tax Digital for ITSA: What Traders and Landlords Need to Know
By Sarah Bradford, June 2025

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

This is one of our 2765 Premium articles

To see this article in full and unlock access to our complete library of 2765 articles click 'subscribe & unlock' below:
SUBSCRIBE & UNLOCK

Subscriptions include a 14 day free trial
+ money back satisfaction guarantee