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Making Tax Digital for Income Tax has been postponed until April 2024.

Sometimes known as MTD for Income Tax Self Assessment (ITSA), this change had been due to become law in April 2023. Four million self-employed people and landlords that have business/property income above £10,000 would have been effected by this switch to digital only submissions.

The government has also announced that the proposed basis period changes and the new MTD-focused penalty system have a postponed implementation date.

A statement from the government said:

“The Government recognises the challenges faced by many UK businesses and their representatives as the country emerges from the pandemic over the last year […] A later start for MTD for ITSA provides more time for those required to join to make the necessary preparations and for HMRC to deliver the most robust service possible, affording additional time for testing in the pilot.”

There was nothing in the government statement on 23 September 2021 about the final phase of MTD for VAT, which means all VAT-registered businesses must use MTD for VAT as of April 2022 (including any that have voluntarily registered for VAT yet are below the threshold).


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