Lee Sharpe looks at late developments, clarifications and implications as the making tax digital for self-assessment deadline looms for the first cohort of taxpayers.
After numerous false starts, making tax digital (MTD) for income tax self-assessment (MTD ITSA) is scheduled to take effect from 6 April 2026 for the first wave of taxpayers. The changes are sweeping, and arguably represent the largest imposition on the taxpayer since the introduction of self-assessment itself in the 1990s.
While the most tangible change will likely be the requirement to make quarterly online returns
