Deadlines for Making Tax Digital (MTD) for VAT

These current HMRC deadlines are in place.

Deadline Description
April 2022

MTD for VAT - All VAT registered businesses must submit their returns using the MTD service, regardless of turnover.

April 2024

MTD for Income Tax Self Assessment (ITSA)- will apply for all self-employed business owners and landlords with annual income over £10,000.

April 2025

MTD for Income Tax Self Assessment (ITSA) - will apply for general partnerships with an annual turnover of over £10,000.

April 2026

MTD for Corporation Tax - will be introduced at the earliest opportunity.