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Policy Paper Published 2 Feb 2022 HM Revenue & Customs ↗ View on GOV.UK

Extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords

This tax information and impact note is about the extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords

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These measures extend Making Tax Digital requirements to taxpayers with business and/or property income over £10,000, including landlords, sole traders and partnerships, for their Income Tax obligations from April 2024.