Making Tax Digital for ITSA

What is MTD for ITSA?

Making Tax Digital for Income Tax Self Assessment replaces the annual Self Assessment tax return with quarterly digital submissions to HMRC. It applies to self-employed people and landlords above income thresholds.

If you earn over £50,000 from self-employment or property, you must be ready by April 2026. That means using compatible software and submitting four updates a year plus a final declaration.