Is Making Tax Digital compulsory for all businesses?

Currently, MTD for VAT is compulsory for all VAT-registered businesses. MTD for Income Tax Self Assessment (ITSA) is also now live, with a phased rollout based on income level:

• From 6 April 2026 – compulsory if self-employment or property income exceeded £50,000 in the 2024/25 tax year
• From 6 April 2027 – compulsory if income exceeded £30,000 in the 2025/26 tax year
• From 6 April 2028 – compulsory if income exceeded £20,000 in the 2026/27 tax year

If you’re unsure whether or when MTD for ITSA applies to you, get in touch, and we’ll walk you through it.