Policy paper

Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords

This tax information and impact note is about the introduction of Making Tax Digital for Income Tax Self Assessment for sole traders and landlords with income over £30,000.

From:
HM Revenue & Customs
Published
22 February 2024

Documents

Making Tax Digital for Income Tax Self Assessment for sole traders and landlords

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Details

This measure extends Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) to sole traders and landlords that have business or property income over £30,000.

Sole traders and landlords with an income over this threshold will be required to:

  • maintain digital records
  • update HMRC each quarter using compatible software

Updates to this page

Published 22 February 2024

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