April 25, 2024

Article

Making tax digital for income tax self-assessment (MTD for ITSA) will require sole trade businesses and landlords with profits over £50,000 to maintain digital records and submit quarterly tax returns from April 2026.

From April 2027 this threshold will drop to £30,000 of profits. Partnerships are planned to be introduced but as yet no date has been confirmed.

What you need to do

It is never too early to start to adjust to using digital record keeping and getting ready ahead of April 2026. Many of you will already be on a suitable software as MTD for VAT may have been the catalyst to this.

There are many benefits to using digital record keeping and we are here to support you. Whenever you wish to make the change to digital record keeping please do let us know.

With record-keeping in mind, this brings us nicely to Grace’s article looking at year-end processes.

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