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Making Tax Digital - articles

Features and articles from ICAEW on the Making Tax Digital (MTD) programme in the UK.

Displaying 1-30 of 161 results
INSIGHTS VIEWPOINT Taxpayers encouraged to sign up to Making Tax Digital
  • Article
  • Apr 2026
  • ICAEW Insights
ICAEW is encouraging taxpayers who are required to use Making Tax Digital (MTD) for income tax from April 2026 to sign up now if they have not done so already.
INSIGHTS VIEWPOINT How to get help with MTD quarterly updates
  • Article
  • Apr 2026
  • ICAEW Insights
The first quarterly updates for Making Tax Digital (MTD) for income tax are due for submission to HMRC by 7 August 2026. Join ICAEW’s Tax Faculty at a webinar on 9 July 2026 to learn more.
INSIGHTS VIEWPOINT HMRC updates its guidance on Making Tax Digital exemptions
  • Article
  • Apr 2026
  • ICAEW Insights
ICAEW’s Tax Faculty explains the implications of recent changes to HMRC’s guidance on exemptions from Making Tax Digital (MTD) for income tax, including for taxpayers who complete the SA109 supplementary pages to the tax return.
INSIGHTS VIEWPOINT Give your views on the tax issues facing small businesses
  • Article
  • Apr 2026
  • ICAEW Insights
Small businesses and agents can provide feedback on a range of areas, including Making Tax Digital (MTD) for income tax, by completing the Administrative Burdens Advisory Board’s (ABAB) annual survey.
Engagement letters and privacy notices update
  • Article
  • Apr 2026

We have issued updated engagement letter templates, revisions include dedicated schedules covering identity verification, filing of company accounts on behalf of clients, Making Tax Digital services and agreed upon procedures.

INSIGHTS VIEWPOINT HMRC clarifies position on Making Tax Digital and cessations
  • Article
  • Apr 2026
  • ICAEW Insights
The taxpayer or their agent should notify HMRC by phone or webchat where the taxpayer is within Making Tax Digital (MTD) for income tax from April 2026 but all of their sources of income for MTD income tax ceased before that date.
Tax news in brief 31 March 2026
  • Article
  • Mar 2026
  • ICAEW Insights
Highlights from the broader tax news for the week ending 31 March 2026, including updates on Making Tax Digital (MTD) for income tax and the Carbon Border Adjustment Mechanism (CBAM).
INSIGHTS VIEWPOINT HMRC updates its guidance for childminders
  • Article
  • Mar 2026
  • ICAEW Insights
Childminders must follow the normal rules for claiming tax relief for expenses and keeping business records from the date that they first come within Making Tax Digital (MTD) for income tax.
Tax news in brief 24 March 2026
  • Article
  • Mar 2026
  • ICAEW Insights
Highlights from the broader tax news for the week ending 24 March 2026, including updates on Making Tax Digital (MTD) for income tax and the construction industry scheme (CIS).
PRACTICE DEPARTMENT MTD for income tax is taking off – here is your 6-step plan
  • Article
  • Mar 2026
  • IRIS
It's time to buckle up. MTD for income tax is no longer on the horizon; it's on the runway, and it's nearly time for take-off. This 6-step 'best practice' summary from IRIS can help.
INSIGHTS VIEWPOINT Penalty regime for MTD for income tax becomes clearer
  • Article
  • Mar 2026
  • ICAEW Insights
ICAEW’s Tax Faculty highlights key points from HMRC guidance on the new penalty regime that applies to taxpayers who use Making Tax Digital (MTD) for income tax.
INSIGHTS VIEWPOINT Getting help from HMRC with Making Tax Digital
  • Article
  • Mar 2026
  • ICAEW Insights
HMRC has informed ICAEW that agents can now resolve Making Tax Digital (MTD) for income tax queries by calling the agent dedicated line and using webchat, and has shared best practice on applying for an exemption.
COMMERCIAL PARTNERSHIPS Why Accountants Matter More Than Ever in the Age of AI and MTD
  • Article
  • Mar 2026
  • Katie Greet, Principal Professional Services Consultant at Intuit QuickBooks
The convergence of Making Tax Digital (MTD) for Income Tax and the accelerated adoption of Artificial Intelligence (AI) by clients is not a threat, but a pivotal moment, forcing the elevation of the accounting profession. This transformation positions accountants as strategic advisors, auditors of AI-assisted data, and guides through digital change.
INSIGHTS VIEWPOINT MTD for income tax: ‘sign up your clients now’
  • Article
  • Mar 2026
  • ICAEW Insights
Accountancy practices are encouraged to get moving with client sign-ups as the start date for Making Tax Digital (MTD) for income tax approaches.
INSIGHTS VIEWPOINT MTD for income tax: delays in changing VAT periods
  • Article
  • Mar 2026
  • ICAEW Insights
Businesses and agents who are considering changing VAT accounting periods to align with Making Tax Digital (MTD) for income tax should be aware that HMRC may take longer than normal to approve the change.
INSIGHTS VIEWPOINT Prepare for 2026/27: Businesses
  • Article
  • Feb 2026
  • ICAEW Insights
April 2026 sees the start of Making Tax Digital (MTD) for income tax, changes to capital allowances and the construction industry scheme (CIS), and the introduction of a new VAT relief for qualifying donations of goods to charities.
INSIGHTS VIEWPOINT HMRC to send final batches of MTD mandation letters
  • Article
  • Feb 2026
  • ICAEW Insights
The letter informs the taxpayer that they must comply with Making Tax Digital (MTD) for income tax from April 2026 based on the information included in their self assessment tax return for 2024/25.
Tax news in brief 3 February 2026
  • Article
  • Feb 2026
  • ICAEW Insights
Highlights from the broader tax news for the week ending 3 February 2026, including: the publication of a MTD agent toolkit by HMRC; and guidance from HMRC on a new step to take when enrolling VAT into the Business Tax Account.
INSIGHTS VIEWPOINT Taxpayers in MTD trial warned of payment on account issue
  • Article
  • Feb 2026
  • ICAEW Insights
HMRC has informed ICAEW of an issue affecting taxpayers who have signed up to test Making Tax Digital (MTD) for income tax and are required to make payments on account for 2025/2026.
Tax news in brief 20 January 2026
  • Article
  • Jan 2026
  • ICAEW Insights
Highlights from the broader tax news for the week ending 20 January 2026, including: more correspondence from HMRC on Making Tax Digital (MTD) for income tax; and updated guidance from HMRC on the remittance basis.
Tax news in brief 13 January 2026
  • Article
  • Jan 2026
  • ICAEW Insights
Highlights from the broader tax news for the week ending 13 January 2026, including: an update from HMRC on testing of Making Tax Digital (MTD) for income tax; and a consultation on changes to the construction industry scheme (CIS).
INSIGHTS VIEWPOINT MTD: How to prepare your clients
  • Article
  • Jan 2026
  • ICAEW Insights
While Making Tax Digital (MTD) for income tax is only months away, many small businesses are unaware of what is required of them.
INSIGHTS VIEWPOINT 2026: MTD income tax is here and stricter rules for advisers
  • Article
  • Jan 2026
  • ICAEW Insights
As always, expect a lot of changes in tax this year – more specifically, how tax advisers file income tax returns for clients, and new HMRC powers, says Lindsey Wicks, Senior Technical Manager, Tax Policy.
INSIGHTS VIEWPOINT MTD: how to deal with digital refusers
  • Article
  • Dec 2025
  • ICAEW Insights
With the watershed for Making Tax Digital (MTD) for income tax just a few months away, Aaron Patrick of Boffix explains how to help your digitally reluctant clients comply.
INSIGHTS VIEWPOINT Your membership: Tax content to prepare you for 2026
  • Article
  • Dec 2025
  • ICAEW Insights
From mandatory agent registration with HMRC to the start of Making Tax Digital for income tax, 2026 is shaping up to be a particularly challenging year for everyone working in tax. Stay informed and earn CPD with ICAEW’s tax content.
INSIGHTS VIEWPOINT Are you ready for MTD income tax?
  • Article
  • Dec 2025
  • ICAEW Insights
The final countdown for Making Tax Digital (MTD) for income tax is underway, with the first wave of self‑employed clients and landlords coming into scope from April 2026, followed by further tranches in 2027 and 2028.
INSIGHTS VIEWPOINT Budget: Key changes to income tax administration, payments and penalties
  • Article
  • Nov 2025
  • ICAEW Insights
Easements for Making Tax Digital (MTD) for income tax, penalty reform announcements and changes to self assessment payments.
INSIGHTS VIEWPOINT More tax return tips for sole traders
  • Article
  • Nov 2025
  • ICAEW Insights
In the run up to the 31 January 2026 deadline for filing the 2024/25 tax return, ICAEW’s Tax Faculty highlights key points for applying the tax year basis, non-business expenditure and Making Tax Digital (MTD) for income tax.
INSIGHTS VIEWPOINT Most businesses and agents see no benefits to MTD income tax
  • Article
  • Nov 2025
  • ICAEW Insights
A recent survey of businesses and agents found that while awareness of Making Tax Digital (MTD) for income tax has improved, it is expected to increase costs and time pressures without having any benefits for businesses.
Tax news in brief 4 November 2025
  • Article
  • Nov 2025
  • ICAEW Insights
Highlights from the broader tax news for the week ending 4 November 2025, including: improvements to HMRC’s MTD software choices tool; and new tax exemptions for compensation payments made to postmasters.
Displaying 1-30 of 161 results

Free webinar on MTD ITSA

Making Tax Digital income tax self assessment (MTD ITSA) is scheduled to start from April 2026. The outcome of the policy review for small businesses was announced in November 2023 and amended regulations were laid before parliament in February 2024. HMRC is launching a private beta pilot for 2024/25, starting in April. Join the tax team for the latest information, including the pros and cons of joining the pilot.

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