Making Tax Digital for Income Tax

Nov 28, 2024 | MTD news, Self-Assessment

At Taxsure, we’re committed to keeping our clients informed about important tax changes. One of the biggest changes on the horizon is Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA). This new system is designed to make tax reporting simpler and more efficient. However, it also means that many self-employed individuals and landlords will need to adjust to new ways of keeping and submitting their records. In this article, we will cover everything you need to know about MTD.

What is Making Tax Digital for Income Tax?

MTD is a government initiative aimed at transforming the UK tax system. It requires taxpayers to keep digital records and submit their information quarterly to HMRC by using software. The ITSA component of MTD specifically affects individuals with income from:

  • Self-employed earnings
  • Rental income from properties

Starting from April 2026, MTD for ITSA will be mandatory for taxpayers with an annual gross income of £50,000 or more. From April 2027, this threshold will lower to £30,000, with other groups potentially brought into the system in the future.

What are the key changes under Making Tax Digital for Income Tax?

  • Quarterly updates
    Taxpayers must submit quarterly updates of their income and expenses to HMRC via MTD-compatible software. These updates will replace the single annual tax return with a more frequent reporting system, providing HMRC with real-time information about your business performance.

  • Final Declaration
    At the end of the tax year, businesses and landlords must submit a Final Declaration that brings together all your income sources to calculate your final tax bill. This process includes making any necessary accounting adjustments and claiming tax reliefs.

  • Digital record keeping
    Accounting records must be kept digitally using MTD-compatible software, such as Xero. Paper-based or manual record-keeping will no longer meet compliance requirements.

These changes aim to make the tax process more transparent and reduce errors. However, they also require taxpayers to adapt to new systems and processes. Preparing in advance is key to ensuring a smooth transition.

How can I prepare for Making Tax Digital for Income Tax?

The rollout of MTD for ITSA marks a major transformation in how taxpayers manage and report their taxes to HMRC. While it may seem overwhelming at first, early preparation and a step-by-step approach can make the transition smooth and manageable.

  • Understand the requirements
    Self-employed individuals and landlords with a gross income of £50,000 or more from April 2026. However, From April 2027, the threshold will lower to £30,000. HMRC may bring partnerships and other groups into the system in subsequent phases.

  • Review and organise your accounting records
    At Taxsure, we can help you transition from paper-based or manual record-keeping to a digital format and ensure all transactions are recorded accurately. Organised records will reduce errors and simplify the transition to quarterly updates.

  • Choose MTD-compatiable software
    HMRC will require taxpayers inside the scope of MTD to use software to submit quarterly updates and an annual Final Declaration to HMRC. As we are a Xero Silver Partner, we can provide you with a discount on Xero’s software.

  • Work with an accountant
    We recommend seeking support from a professional to help you transition to MTD. At Taxsure, we can help you by: setting up MTD-compliant software, streamline your bookkeeping, manage quarterly submissions as well as the final declaration on your behalf. We will ensure you are maximising your tax savings while staying compliant with HMRC.

  • Stay informed
    You can follow us on Facebook, Instagram and LinkedIn to keep in the loop about the the latest HMRC updates around MTD and other tax related content.

Preparing for MTD is about more than compliance – it’s an opportunity to improve how you manage your accounting records. By adopting the right tools and seeking professional advice, you can ensure a smooth transition and take advantage of the benefits that come with MTD.

How can Taxsure help me prepare for Making Tax Digital for Income Tax?

At Taxsure, we’re here to support you every step of the way. From helping you maximise your tax savings to ensuring your records are compliant, our expert accountants will guide you through the MTD process. Here’s what we offer:

  • Initial asessment
    We will determine if and when you need to comply with MTD for ITSA – ensuring you meet your tax obligations when they fall due.

  • Software setup, training and support
    We will setup your new digitialised accounting system to meet HMRC’s requirements. We also offer accounting software training to all clients who want to understand how the system works and utilise all of its features.

  • Ongoing compliance
    We will ensure that your quarterly updates and the Final Declarations are submitted accurately and timely, so you never face a late filing penalty.

  • Proactive tax planning and advice
    As we will have access to your accounting system, we will maximise your tax savings before the Final Declaration by offering you tax planning sessions. We utilise tax allowances and deductions to keep you as tax efficient as possible.

Don’t wait – start preparing for Making Tax Digital today!

The deadlines for MTD for ITSA may seem far away, but preparing early will save you time and stress in the long run. By working with Taxsure, you’ll ensure a seamless transition to the new system, leaving you free to focus on what you do best – running your business.

For more information or to discuss how we can help, contact us today or book a free consultation below. Together, we’ll make tax digital, simple, and stress-free.

Contact us now for a professional service with a personalised approach.