Making Tax Digital for Income Tax Self Assessment — reducing the mandation threshold from £30,000 to £20,000 from April 2028
This tax information and impact note is about the reduction of the Making Tax Digital for Income Tax Self Assessment mandation threshold from £30,000 to £20,000, from April 2028.
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This measure reduces the Making Tax Digital (MTD) for Income Tax mandation threshold from £30,000 to £20,000, extending digital record‑keeping and quarterly submission obligations to additional self‑employed individuals and landlords.