MTD for ITSA, explained clearly.
Straightforward facts about UK Making Tax Digital for Income Tax.
What it is
A government initiative to digitalise Income Tax reporting.
Who it affects
UK self-employed people and landlords with qualifying income.
What’s changing
Quarterly digital updates required instead of annual returns.
Keep digital records
Set up a digital system to record business income and expenses in real time.
Send quarterly updates
Submit quarterly summaries of your income and expenses to HMRC.
Confirm year-end figures
Check and finalise your figures before submitting the annual declaration.
What is MTD for ITSA?
It stands for Making Tax Digital for Income Tax Self Assessment. It requires digital record-keeping and online tax submissions.
Who must follow MTD for ITSA?
Most UK self-employed individuals and landlords with annual business or property income over £10,000.
What are the key requirements?
Keep digital records, submit quarterly updates, and confirm year-end figures to HMRC.
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General information only. Not tax advice.