MTD - ITSA Delayed

MTD - ITSA Delayed

The Government has announced that making tax digital for income tax (MTD ITSA) for the self-employed and landlords will be delayed until April 2026.

The new timetable provides that a person will be required to use MTD for IT if they are self-employed or a landlord:

  • from April 2026, if their annual business or property income is more than £50,000; and
  • from April 2027, if their annual business or property income is between £30,000 and £50,000.

There will also be a review of how MTD for ITSA should work for businesses under the £30,000 income threshold.

Before this announcement, self-employed businesses and landlords with annual business or property income above £10,000 were to have been required to follow the rules for MTD for ITSA from April 2024.

General partnerships were due to be mandated to adhere to the new reporting requirements from April 2025, however this will no longer happen. No timescale has been provided for when partnerships will need to comply with these regulations, although the government have confirmed that it intends to introduce MTD ITSA for partnerships at a later date.

If you wish to discuss the above, please do not hesitate to contact Simon Boxall at or your usual Ward Williams contact

About the author

Simon is the Tax Director at Ward Williams and has more than 20 years of practical experience working in the tax profession.


Specialising in personal tax, Simon qualified as a Tax Technician in 2007, having been awarded with the Ivison medal for attaining the highest mark in the Personal Taxation paper in 2006.


As department head, Simon oversees the tax team across the Ward Williams group, whilst managing a diverse portfolio of clients including high net worth individuals, doctors, directors of owner managed businesses, partnerships and sole traders.

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