MTD for ITSA delayed a further 2 years
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The government has issued a statement confirming that the introduction and mandating of MTD for ITSA will be pushed back 2 years, now coming into force in April 2026. The key announcements:
- Self-employed businesses and landlords with income exceeding £50,000 will be required to join first
- Those with income exceeding £30,000 will be required to join the following year in April 2027
- Businesses with income below £30,000 and partnerships are yet to be addressed, but the government has stated its intention to bring them in at some point.
We will provide a more detailed update in due course.