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Time to get involved in MTD testing

22 April 2024 / Emma Rawson
Issue: 4933 / Categories: Comment & Analysis , digital services , self-assessment , Income Tax
169018
Ready for take-off?

Key points

  • The making tax digital income tax self-assessment pilot testing has been extended to more taxpayers and agents.
  • HMRC would like to focus on represented taxpayers and is particularly encouraging agents to get involved.
  • Some restrictions apply including taxpayers must have a 5 April or 31 March year end.
  • A dedicated MTD team within HMRC will be supporting participants for example if agents encounter problems submitting quarterly updates.
  • Encouraging clients to keep records in a spreadsheet closer to real time will help those not able to take part in the pilot.

Making tax digital for income tax self assessment (MTD ITSA) is now a little over two years away becoming compulsory for the first wave of self-employed individuals and landlords from April 2026. A key part of HMRC’s preparations is its pilot testing which is being extended to more taxpayers (and agents) from 22 April this...

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