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MTD requirements formally delayed to 2026

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The Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) (Amendment) Regulations, SI 2024/422, delay the coming into force of the digital record-keeping and reporting requirements associated with Making Tax Digital for Income Tax Self-Assessment.

The substantive provisions are set out in TMA 1970 Sch A1 which will now come into effect on 6 April 2026 in line with the previously announced delayed mandation date for MTD for ITSA.

Separately, the Income Tax (Digital Requirements) (Amendment) Regulations, SI 2024/167, delay the start date and increase the income thresholds for MTD for ITSA.

Issue: 1657
Categories: News