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Making Tax Digital Tracker
Author: Emma Rawson
Making Tax Digital Tracker
Making Tax Digital Tracker provides guidance on the operation of MTD in plain English, and brings together a coherent interpretation of:
- primary law
- regulations
- HMRC non-statutory guidance
- government policy papers
- guidance provided directly to professional bodies by HMRC and HM Treasury (where permission is given for publication)
- public evidence given to parliament
This content has undergone updates to reflect the widening of HMRC’s MTD ITSA testing programme in April 2024 (C2.6) and additional guidance on digital record keeping under MTD ITSA (C1.2). A new Chapter C5 has also been added on MTD ITSA penalties.
Autumn Budget update
The Government have announced that the threshold for MTD to apply will be reduced to £20,000 by the end of this Parliament. This will be £50,00 from April 2026 and £30,000 from April 2027. It will apply for sole traders and landlords.