What is Making Tax Digital (MTD) for ITSA

Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) is the roll-out of MTD for people who use self-assessment to file and submit tax returns. It applies to unincorporated businesses and landlords with a total business or property income above £50,000 per year. This means that accounting records relating to income tax must be held digitally within MTD compatible software, such as IRIS KashFlow.

If you currently keep your accounts using spreadsheets, ledger books, etc. now is the time to start recording your accounts digitally.

We've produced a MTD for ITSA guide with more information.

What do I have to do?

From April 2026, instead of sending one submission each year, you will need to submit quarterly updates about your business income and expenses (you can submit more frequently if you want to). You will also need to send an end of period statement (EOPS) and a final declaration at the end of the tax year.

Why IRIS KashFlow for MTD ITSA?

With IRIS KashFlow you can digitally record and store all your accounting information in one place. MTD ITSA doesn’t need to be more work. We’ve added periodic update reports and tax calculations, together with submission reminder emails and logs. Once MTD for ITSA is live in 2026, you will be able to submit all 6 returns with confidence and accuracy.

How do I sign up for MTD for ITSA?

At the moment, you can only sign up for the pilot. You’ll need your business name, business start date, email address, NINO (national insurance number), accounting period and accounting type to apply. Find out more about the pilot