1. From April 2026:
Requirements apply from April 6th 2026 if you fit all of the following;
Are an individual.
Are registered for Self Assessment.
Were self-employed or collecting property income before 6 April 2025.
Have a qualifying income of more than £50,000.
This will include most sole traders and those with property income.
2. From April 2027:
Requirements apply from April 6th 2027 if you fit all of the following;
Are registered for self assessment.
Were self-employed or collecting property income before 6 April 2026.
Have a qualifying income of more than £30,000.
The mandation of MTD for ITSA will not be extended to general partnerships in 2025 as previously announced. Dates for this will be set out later.
1.
Sole traders and those with property income over £50,000 will have to comply with MTD for ITSA from 6 April 2026.
Their first Quarterly statement will be due on 5 August 2026.
2.
After your compatible software is authorised, you need to send updates for each business income source to every 3 months. Your software will tell you when and how to send updates.
6 April to 5 July
5 August
6 July to 5 October
5 November
6 October to 5 January
5 February
6 January to 5 April
5 May
