MTD ITSA requires self-employed individuals and landlords above the qualifying income threshold to keep digital financial records and submit quarterly updates to HMRC, in addition to their annual return. MTD ITSA is now live for those above the current threshold, with a lower threshold applying from April 2027. For current thresholds visit gov.uk/making-tax-digital-for-income-tax. If you are affected and have not yet set up quarterly reporting, contact us now — the first quarterly deadline is 7 August 2026.