The Government has announced a minimum two-year delay to Making Tax Digital for income tax (MTD ITSA) and mandation will now take effect from April 2026 at the earliest for certain groups.

The previous April 2024 date ­- ­which had already been postponed due to the pandemic – would have required self-employed individuals and landlords with income of over £10,000 a year to report quarterly earnings. But under latest postponement announcements, a phased approach will now take place