The final regulations covering MTD for ITSA have now been published by the government. The Income Tax (Digital Obligations) Regulations 2026, which are in effect from 1 April 2026, can be accessed on the legislation.gov.uk website.

Separately, HMRC’s interactive guidance tool (‘Check if you need to use Making Tax Digital for Income Tax’) has now been updated and will now ask for any 2026-27 tax year information and exemptions. You can access the tool via Find out if and when you need to use Making Tax Digital for Income Tax - GOV.UK.

Visit our MTD hub for full guidance on MTD and sign-up.