Making Tax Digital for Income Tax Guidance Changes

Guidance Name

Update

Making Tax Digital for Income Tax as an agent: step by step

• Information about who must sign up for MTD ITSA has been updated

Making Tax Digital for Income Tax for individuals: step by step

• As above, information about who must sign up has been updated

Find out if and when you need to use Making Tax Digital for Income Tax

• Information has been added to confirm that MTD ITSA will be mandated for those with qualifying income of over £20,000 from tax year 2026/27;
• Information about who does not need to use the service has been moved higher in the guidance;
• Information about what to do before starting to use the service has been updated with links to the above step by step guidance

Sign up your client for Making Tax Digital for Income Tax

• Information about what MTD ITSA is all about has been updated

Sign up for Making Tax Digital for Income Tax

• As above, the guidance for individuals now includes updated information on what MTD ITSA is all about

Use Making Tax Digital for Income Tax

• The section ‘Submit your tax return’ has a title that correctly reflects the subject;
• This also includes a section that says other income sources, for example savings and dividends, must be included and reported to HMRC

Find software that works with Making Tax Digital for Income Tax

• Information about what software that works with MTD ITSA will need to do has been updated