Making Tax Digital introduction delayed

HMRC has announced a further delay to the introduction of Making Tax Digital (MTD) for income tax self-assessment (ITSA). It will now be introduced from April 2026, with businesses, self-employed individuals, and landlords with income over £50,000 mandated to join first. Those with income over £30,000 will be required to comply from April 2027. Prior to this announcement, which can be read here, the intention was for MTD for ITSA to be mandated for businesses and landlords with a business income over £10,000 per annum in the tax year beginning on 6 April 2024.