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MTD: Making Tax Digital Delay

Updated: Feb 13, 2023



The UK has decided to delay Making Tax Digital (MTD), this is aimed to modernise the tax system we use, requiring businesses and individuals to submit their taxes online.


More time has been given to HMRC, tax agents and taxpayers to familiarise them self with the change. This is due to an issue within the governments IT system and also the lack of awareness from the UK Tax payer.


Making Tax Digital for Income Tax


You need to follow the requirements for Making Tax Digital for Income Tax if you are self-employed or a landlord from:

  • 6 April 2026 if you have an annual business or property income of more than £50,000.

  • April 2027 if you have an annual business or property income of more than £30,000.

The benefits of Making Tax Digital


Making Tax Digital supports HMRC’s plans to digitalise the tax system. It will:

  • Make it easier for individuals and businesses to get their tax right.

  • Meaning customers can integrate tax management with a range of business processes through software.

  • Contribute to wider productivity gains for businesses by encouraging digitalisation.



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