Corporate report

Outcome of the Making Tax Digital Small Business Review

The outcome of HMRC’s review into how Making Tax Digital for Income Tax Self Assessment addresses the needs of small businesses, and next steps.

From:
HM Revenue & Customs
Published
22 November 2023

Documents

Making Tax Digital Small Business Review: outcome

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Details

As announced at Autumn Statement 2023, the government will make design changes to the Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) system, simplifying and improving this for taxpayers and their representatives. 

These changes will:

  • simplify the requirements for all taxpayers providing quarterly updates, and for taxpayers with more complex affairs, such as landlords with jointly-owned property
  • remove the requirement to provide an End of Period Statement
  • exempt some taxpayers, including those without a National Insurance number, from MTD
  • enable taxpayers using MTD to be represented by more than one tax agent

The government will keep under review the decision on further mandation of businesses and landlords with income below £30,000.

This document sets out the outcome of HMRC’s review into how MTD for ITSA addresses the needs of small businesses and provides details of further work and next steps.

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Published 22 November 2023

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