HM Revenue & Customs is implementing Making Tax Digital (MTD) for Income Tax Self-Assessment, a digital tax reporting requirement that mandates quarterly submissions for eligible taxpayers. The government is reducing the mandation threshold from £30,000 to £20,000 from April 2028, with ongoing scrutiny of SME compliance costs and calls to extend the rollout period and reduce reporting frequency.
In response to: Making Tax Digital (MTD) for Income Tax
Screening Equality Impact Assessment for Making Tax Digital (MTD) for Income Tax
Directions for voluntary users of the Making Tax Digital for Income Tax online service about using functional compatible software to deliver and receive specified information electronically.
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.
This measure is about HMRC modernising legislation so that outbound communications can be sent digitally by default to customers who use our online services.
In response to: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlo…
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.
These measures introduce the draft legislation for Making Tax Digital for Income Tax and penalty reform.
This tax information and impact note is about increasing late payment penalties for VAT and those in Income Tax Self Assessment (ITSA) who are part of the trial or voluntary cohort for Making Tax Digital (MTD).
This technical note provides further detail on measures relating to Making Tax Digital for Income Tax which were announced at Spring Statement 2025.
Customers volunteering to join Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) from April 2024 will be subject to the government’s new penalty regime.
We welcome views on this technical consultation for the proposed new Income Tax (Digital Requirements) (Amendment) Regulations 2024 and associated notices.
We welcome views on this technical consultation for the proposed new Income Tax (Digital Requirements) (Amendment) Regulations 2024 and associated notices.
In response to: Digitalising Business Rates: connecting business rates and tax data
We welcome views on proposed notices made under regulations 3, 8, 12 and 16 of the Income Tax (Digital Requirements) Regulations 2021 (SI 2021 No. 1076).
We welcome views on proposed notices made under regulations 3, 8, 12 and 16 of the Income Tax (Digital Requirements) Regulations 2021 (SI 2021 No. 1076).
In response to: Making Tax Digital for VAT - screening equality impact assessment
Screening equality impact assessment for Making Tax Digital (MTD) for VAT.
In response to: 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
This policy paper considers the impacts of the next phases of Making Tax Digital.
In response to: Dynamic coding-out of Self Assessment
This is HM Revenue and Customs' initial equality impact assessment.
This consultation sets out three possible models for late submission penalties and provides an update on late payment penalty interest.
This consultation sets out three possible models for late submission penalties and provides an update on late payment penalty interest.
This consultation sets out three possible models for late submission penalties and provides an update on late payment penalty interest.
This measure reduces the tax-free allowance for dividend income from £5,000 to £2,000.
This document summarises the main design choices and questions from the Making Tax Digital consultations for small businesses and landlords.
A consultation on how digital record keeping and regular updates should operate.
This measure introduces new digital record-keeping and reporting requirements for businesses within the charge to Income Tax.
A consultation on how digital record keeping and regular updates should operate.
This document summarises the main design choices and questions from the Making Tax Digital consultations for small businesses and landlords.
A consultation on how digital record keeping and regular updates should operate.
This document summarises the main design choices and questions from the Making Tax Digital consultations for small businesses and landlords.
HM Revenue & Customs invites comments on possible changes to rules on deduction of tax from savings income.
HM Revenue & Customs invites comments on possible changes to rules on deduction of tax from savings income.
HM Revenue & Customs invites comments on possible changes to rules on deduction of tax from savings income.