UK MTD Income Tax Self Assessment (ITSA)

Overview

Making Tax Digital for Income Tax — mandatory from April 2026 for income >£50k.

How It Works

1. Register income sources (self-employment / UK property) with HMRC
2. Submit cumulative quarterly updates (year-to-date totals, each replaces previous)
3. Submit End of Period Statement (EOPS) after tax year
4. Submit Final Declaration (crystallises tax liability)

Quarterly Submissions

Submissions are cumulative — Q2 contains total income/expenses from 6 April to end of Q2, NOT just Q2 figures.

What You Can Do

• View your quarterly, End of Period and final declaration deadlines.
• Register your income sources with HMRC.
• Submit self-employment and UK property quarterly updates.
• Request an HMRC tax calculation.
• Submit the End of Period Statement and Final Declaration.