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MTD ITSA private beta testing relaunched

Author: ICAEW Insights

Published: 23 Apr 2024

Check the eligibility criteria for MTD ITSA private beta testing and if your software developer is ready. An ICAEW Tax Faculty webinar on 24 April will explain more.

HMRC relaunched private beta testing of making tax digital income tax self assessment (MTD ITSA) on 22 April 2024. HMRC’s revised guidance is available on Making Tax Digital for Income Tax - GOV.UK (www.gov.uk)

The most significant change is that it is now possible to sign up directly from gov.uk. HMRC is currently focusing on sign-ups by agents, but it is also possible for taxpayers to sign-up

Before signing up it is essential to check with your software developer. Just five products are listed as being ready, with a further 21 listed as being in development. All products have to meet HMRC’s minimum functionality standards to be listed. However, HMRC does not approve or recommend software and each user needs to carry out due diligence including checking that the software product meets security standards and the needs of the taxpayer and their agent. 

The criteria for joining the pilot have been expanded slightly and can be summarised as follows:     

MTD eligibility criteria

Private beta testing in 2024/25 is expected to be small scale before ramping up in 2025/26 in advance of mandation in 2026/27 for taxpayers with gross income from property and self-employment of more than £50,000. Taxpayers with gross income from property and self-employment of more than £30,000 will be mandated from 2027/28. The position of taxpayers with turnover below this threshold is being kept under review. 

Further information: 

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