MTD ITSA Checker
Check if Making Tax Digital applies to you from April 2026
Making Tax Digital for Income Tax Self Assessment launches 6 April 2026. Self-employed and landlords earning over £50,000 must use compatible software for quarterly reporting.
Combined self-employment + property income
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What is Making Tax Digital for Income Tax (MTD ITSA)?
MTD ITSA is HMRC's new system requiring self-employed individuals and landlords to keep digital records and submit quarterly updates instead of an annual Self Assessment return. It launches April 2026 for those earning over £50,000.
When does MTD ITSA start?
April 2026: Mandatory for those with income over £50,000. April 2027: Extended to those with income over £30,000. The government may further extend to lower thresholds in future years.
What software do I need for MTD ITSA?
You'll need MTD-compatible software to keep digital records and submit quarterly updates. HMRC maintains a list of compatible software providers. Free options are available, but most businesses will need paid software.
What are the quarterly submission deadlines?
Q1 (Apr-Jun): Submit by 7 August. Q2 (Jul-Sep): Submit by 7 November. Q3 (Oct-Dec): Submit by 7 February. Q4 (Jan-Mar): Submit by 7 May. Final declaration due by 31 January.
Can I be exempt from MTD ITSA?
Exemptions may apply if you're digitally excluded, have religious objections, or are subject to an insolvency procedure. Contact HMRC if you believe you qualify for an exemption.