Course outline:
From April 2026, MTD for Income Tax (MTD for ITSA) will apply to self-employed individuals and landlords with qualifying income over £50,000. Those with qualifying income in excess of £30,000 will follow in April 2027 and, as recently announced at the Spring Statement, MTD for ITSA will be extended to those with qualifying income in excess of £20,000 from April 2028.
This course will cover the following:
Updated Regulations
Spring Statement 2025 MTD for ITSA announcements
Practical points to consider in the run up to April 2026
Overview of penalties for late submission and late payment.
The presentation is approximately 1 hour with an additional half an hour for questions.
For our 2026 course go to Making Tax Digital - Where Are We Now?
CPD Hours: 1.5
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