MTD for ITSA

This course will enable you to

• Understand the key features of the new system
• Identify who must comply with MTD for ITSA and who might be exempt
• Follow the relevant registration deadlines for each group as they are brought within the scope of MTD for ITSA
• Explain the legal digital recordkeeping requirements

About the course

Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) represents a significant shift in how sole traders, landlords, and their advisers manage tax reporting. Moving from annual submissions to more frequent digital reporting introduces new pressures around record-keeping, deadlines, and system readiness. For accountants, this creates both a challenge and an opportunity to support clients through change while ensuring compliance and avoiding costly penalties.

This course covers the key features of MTD for ITSA, including who must comply, when the rules apply, and the responsibilities placed on taxpayers and their agents. You’ll explore the practical requirements of digital record-keeping, quarterly updates, and the use of MTD-compatible software, including how digital links and bridging solutions operate. The course also examines common implementation challenges, from managing multiple income streams to adapting workflows, alongside HMRC guidance on avoiding errors and navigating the penalties regime.

Having completed this course, you will be well placed to support clients in preparing for MTD for ITSA. With many small business owners uncertain about the changes, providing clear, reliable guidance will ensure that you remain a trusted source of information and analysis for your clients.