Policy paper

Extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords

This tax information and impact note is about the extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords

• From: HM Revenue & Customs
• Published: 23 September 2021
• Last updated: 2 February 2022
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  1. 2 February 2022

     'Who will be affected' section has been updated, to make it clear the charges apply to businesses, self-employed individuals and landlords who are chargeable to Income Tax whether or not they pay Class 4 National Insurance contributions.

  2. 23 September 2021

     First published.

Documents

Extension of Making Tax Digital for Income Tax Self-Assessment to Businesses and Landlords

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Details

These measures extend Making Tax Digital requirements to taxpayers with business and/or property income over £10,000, including landlords, sole traders and partnerships, for their Income Tax obligations from April 2024.