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HMRC internal manual

PAYE Manual

PAYE Service income, allowances, benefits and deductions: IABD: MTDB landing

The MTDB (Making Tax Digital for Business) Landing screen is accessed from IABD on the navigation menu.  It is a read only screen.  It will be used to record and store information from individuals with business income from self employment and/or income from letting property.

Customers or their agents will keep digital records and use third party software to submit details of income and expenses from self employment and/or income from letting property.  This information will be submitted in at least 3 monthly intervals and stored in MTDB Landing.

The MTDB Landing screen can be accessed from the navigation menu by selecting

  • IABD
  • MTDB Landing

MTDB Landing will only be populated if the individual has subscribed to MTDB, otherwise the screen will be blank.

If the individual has subscribed to MTDB, the Source Summary screen will be populated. 

The Source Summary screen will display:

  • Tax Year – there is a dropdown list defaulted to the current year. 2017/18 will be the first year
  • Income Source Type – there is a dropdown that will default to All. The dropdown will list each income source type
  • Income Source Details – this will show the source details, for example, where the source is UK Property, the address of the property will be shown
  • Income Source – this will show the name of the source, for example, where the source is self-employment, the name of the business will be shown
  • Income Source Type – this will show the source type, for example, Self-Employment
  • Contract Object ID – this will show the ETMP reference number for the source of income
  • Start Date
  • End Date
  • Accounting Period Start Date
  • Accounting Period End Date

You can filter and display information for

  • A specific tax year

And/or

  • Income Source Type

Filter by tax year

  • Select the tax year.  This will display all items recorded at the latest position.

Filter by Income Source Type

  • Select the Income Source Type.  The source will be dependent on the type of income the individual reports.

Income Source Type

  • BBSI  
  • FHL Property EEA
  • FHL Property UK
  • Self employment
  • UK Dividends
  • UK Property

If you select the View Record icon at the right hand side of a source of income

  • a detailed breakdown of the income details will be displayed

The screen is read only.  The details of income and expenses submitted by the individual or agent for the year to date will be displayed.

Each item can be viewed separately by selecting the View Record icon at the right hand side.

When an item has been selected, the Income Source Value Details screen will display a list of the submissions the customer has made to arrive at the year to date figure displayed on the previous screen.

The screen will display a table listing all the submissions the customer has made for the accounting period for the tax year.  The list of submissions are displayed in descending order.  If more than 10 rows of data, a button will displayed at the bottom of the screen to navigate to the next 10 rows of data.

The screen will display

  • Period Start Date – this will display the start date of the submission
  • Period End Date – this will display the end date of the submission
  • Value – this will display the amount that has been submitted for that submission for that income source type
  • Submission Date – this will display the date the submission was made by the customer
  • Tax Year – this will display the period the accounting period submission data relates to

Each submission can be viewed separately by selecting the View Record icon at the right hand side.  This will display the history of that submission for the income source and any amendments for that specific period of submission.

Periodic and annual data submissions

Periodic data fields are for general expenditure, for example turnover and expenses.

Annual data fields are for data that may only be submitted once a year, although they can be submitted at any time during the year, for example capital allowances and annual investment allowance.  Submission periods for annual data overwrites the last submission received.  When viewing an annual data item, only one entry will ever be displayed.  The period start and end dates will always be the tax year start and end date.