MTD for ITSA is a new way for self-employed businesses & landlords to report earnings.

HMRC has advised that this will come into effect from 6 April 2026. Sole traders, partnerships & landlords with total business turnover and property income over £10,000 per year will have to comply with the new legislation from their first accounting period after this date.

From 6 April 2026, those falling within the criteria will need to:

• sign up for MTD for ITSA on HMRC website
• keep digital records
• use MTD compatiable accounting software to report quarterly business income & expenditure
• finalise the business's income in a declaration, confirming the records are correct

Registered bookkeepers and accountants with HMRC Agency status can easily submit income & expenditure for all their clients, leaving you to concentrate on running your business on a day-to-day basis, with no need to worry about deadlines with HMRC.