UK 2028 MTD ITSA Readiness
UK 2028 MTD ITSA: £20,000+ self-employed or landlord income mandatory from April 2028. Quarterly digital submissions + year-end Final Declaration replaces SA100.
| Self-employment income | — |
| Rental income | — |
| Combined gross | — |
| MTD ITSA mandate | — |
UK Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) phases in by income: £50,000+ from April 6, 2026; £30,000+ from April 6, 2027; £20,000+ from April 6, 2028. Combines self-employment + rental income above thresholds. Quarterly digital submissions replace the annual SA100.
Phased Rollout
HMRC moved from a single April-2024 launch to phased: £50k April 2026, £30k April 2027, £20k April 2028. Allows software market to mature and reduces user training burden. Partnerships excluded for now — separate rollout TBC. Foreign income inclusion still being consulted.
Quarterly + Final Declaration
Submit 4 quarterly summaries via MTD software (income + expenses categories) + 1 Final Declaration end of year. Final Declaration replaces SA100 — includes claims, reliefs, adjustments. Tax payment dates unchanged (Jan 31, July 31).
Software Required
HMRC-recognized MTD-compatible software needed. Free options for very small businesses being developed. Mainstream: Xero, QuickBooks, FreeAgent, Sage. Bridging software can connect spreadsheets but must have digital links throughout. Penalties for non-compliance — points-based.
Last updated May 2026. Sources: HMRC MTD.