Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA) 

Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA) 

Making Tax Digital is a key part of the government’s plans to make it easier for individuals and businesses to get their tax right and keep on top of their affairs, this will mean the end of the annual tax return for millions and will be a significant change for most businesses. 
 
Under MTD for ITSA, instead of submitting paper-based forms or waiting until the end of the year to file, taxpayers will be required to use approved software to track their income and expenses throughout the year. This software will then send quarterly updates to HMRC, providing a more accurate and up-to-date view of a taxpayer's financial situation. 
 
HMRC’s ambition is to become one of the most digitally advanced tax administrations in the world.  
Making Tax Digital is making fundamental changes to the way the tax system works – transforming tax administration so that it is: 
more effective more efficient easier for taxpayers to get their tax right 
 
From April 2026, MTD for ITSA will become mandatory for self-employed individuals and landlords with income over £50,000 a year and in 2027 this threshold is being reduced to £30,000. 
 
 

Key Dates and information 

Quarterly reporting deadlines 
1st quarter (6 Apr to 5 Jul) is due 5 August 2026 
2nd quarter (6 Jul to 5 Oct) is due 5 November 2026 
3rd quarter (6 oct to 5 Jan) is due 5 February 2027 
4th quarter (6 Jan to 5 Apr) is due 5 May 2027 
 
 
Businesses can elect to report for calendar quarters: 
 
1 April to 30 June - due 7 August 2026 
1 July to 30 September - due 7 November 2026 
1 October to 31 December - due 7 February 2027 
1 January to 31 March - due 7 May 2026 
 
31 January 2026: End of Period statement (EPOS) and final declaration due 
 
HMRC haven't release further guidance yet on payments for these periods 
 
Penalties  
This regime is already in force for VAT (since January 2023) and will apply to MTD for ITSA from the 2026 start date for relevant taxpayers. 
 
One point is incurred for each late submission. 
Once a taxpayer reaches a certain threshold, a £200 fixed penalty is issued. 
Further penalties of £200 apply for each additional late submission after the threshold is met. 
 
 
Thresholds (based on submission frequency): 
Submission frequency 
Penalty threshold 
Annual (e.g. Final Declaration) 
2 points 
Quarterly (e.g. MTD for ITSA) 
4 points 
Monthly 
5 points 

Don't panic - speak to us 

Don't panic - speak to us 

Speak to our team to find out more about how we can help you navigate this today!