Making Tax Digital
Making Tax Digital (MTD) is the government’s initiative to digitise the UK tax system. It aims to reduce the tax gap between what is owed to the Treasury and what is actually paid by getting all taxpayers to calculate and pay the correct amount of tax.
MTD for VAT was the first stage in the tax digitisation process, and since 2022, it has been mandatory for all VAT registered businesses to comply with this regulation.
Looking ahead, MTD for Income Tax (MTD for IT) will be rolled out in three separate phases to the self-employed and landlords:
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Phase 1 from April 2026 targets those with an annual income over £50,000.
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Phase 2 from April 2027 targets those with an annual income over £30.000.
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Phase 3 will bring anyone with an annual income of £20,000 or more into the scheme, and while no implementation date has been set, the government has stated it will be sometime during the current parliament.
Following MTD for Income Tax, MTD will also be applied to partnerships and corporation tax, although their implementation dates have not been confirmed yet.