Today (19 December 2022) the Treasury announced a two year delay until April 2026 for mandatory MTD ITSA, for businesses, self employed individuals and landlords.

In addition, the minimum income reporting level increasd to £50,000 from April 2026 and those earning more than £30,000 mandated to join from April 2027.

The situation for those earning less than £30,000 will be reviewed and a decision taken later on when they will start filing via MTD.