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Government announces phased introduction of Making Tax Digital for ITSA

Self-employed people and landlords will have more time to prepare for Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA).

Understanding that this group is currently facing a challenging economic environment, and the transition to MTD for ITSA represents a significant change to taxpayers and HMRC for how self-employment and property income is reported, the government is giving a longer period to prepare for MTD.

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The mandatory use of software is therefore being phased in from April 2026 rather than April 2024.

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