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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 174 results
INSIGHTS VIEWPOINT Budget: Key changes to income tax administration, payments and penalties
  • 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
  • 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 Tax return tips for sole traders: the cash basis
  • Nov 2025
  • ICAEW Insights
ICAEW’s Tax Faculty explains why changes to the cash basis should not be overlooked when completing the self-employment pages of the 2024/25 tax return.
INSIGHTS VIEWPOINT Most businesses and agents see no benefits to MTD income tax
  • 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
  • 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.
INSIGHTS VIEWPOINT First MTD mandation letters to be sent this month
  • Nov 2025
  • ICAEW Insights
Sole traders and landlords who filed their 2024/25 self assessment (SA) tax return by the end of August 2025 will be the first to be notified by HMRC that they must comply with Making Tax Digital (MTD) for income tax from April 2026.
INSIGHTS VIEWPOINT Navigating MTD: cyber threats, insurance, and practical protection
  • Oct 2025
  • ICAEW Insights
As Making Tax Digital (MTD) for Income Tax approaches, ICAEW’s Professional Standards Team is encouraging members to review their risk management and insurance arrangements.
INSIGHTS VIEWPOINT Prepare for change with ICAEW’s tax content
  • Oct 2025
  • ICAEW Insights
Tax return season, the start of Making Tax Digital (MTD) for income tax and the prospect of significant changes to the tax system all pose challenges for the tax profession in the months ahead. Stay informed and earn CPD with ICAEW’s tax content.
INSIGHTS VIEWPOINT How to avoid errors when signing up clients to MTD income tax
  • Oct 2025
  • ICAEW Insights
ICAEW’s Tax Faculty is reminding agents of the importance of linking existing authorisations to the agent services account (ASA) before signing up clients for Making Tax Digital (MTD) for income tax.
Tax news in brief 7 October 2025
  • Oct 2025
  • ICAEW Insights
Highlights from the broader tax news for the week ending 7 October 2025, including: an update on testing of Making Tax Digital (MTD) for income tax; and the publication of new HMRC guidance on umbrella companies and residence.
INSIGHTS VIEWPOINT Digitally excluded can now apply for MTD exemption
  • Sep 2025
  • ICAEW Insights
HMRC has published guidance on how to apply for an exemption from Making Tax Digital (MTD) for income tax where the taxpayer is digitally excluded.
Tax news in brief 23 September 2025
  • Sep 2025
  • ICAEW Insights
Highlights from the broader tax news for the week ending 23 September 2025, including: details of the latest Making Tax Digital (MTD) events from HMRC; and new online tools from HMRC.
INSIGHTS VIEWPOINT HMRC will collaborate with stakeholders on reform, says government
  • Sep 2025
  • ICAEW Insights
ICAEW’s Tax Faculty picks out of some of the highlights from HMRC’s 2025 Stakeholder Conference, including the keynote speech from the new Exchequer Secretary to HM Treasury (XST), Daniel Tomlinson MP.
Exclusive TAX FACULTY Time to talk about tax software
  • Sep 2025
  • Stephen Relf
  • Taxline
In a recent report, the Tax Law Review Committee called on HMRC to take a more active role in setting standards for tax software. Stephen Relf looks at the case for change.
INSIGHTS VIEWPOINT TECHNICAL ROUND UP ICAEW technical roundup: August 2025
  • Aug 2025
  • ICAEW Insights
HMRC updates on MTD and compliance risks, a tribunal warning on AI use, and ICAEW training on sustainability assurance and guidance on group audits.
INSIGHTS VIEWPOINT Up to 3 million individuals may need to comply with MTD
  • Aug 2025
  • ICAEW Insights
ICAEW’s Tax Faculty highlights some of the key figures from HMRC’s latest statistics for Making Tax Digital (MTD) for income tax and explains what they mean for taxpayers, agents and HMRC.
INSIGHTS VIEWPOINT HMRC offers agents support with MTD for income tax
  • Aug 2025
  • ICAEW Insights
Agents can now complete an online form to register for support from HMRC to help them prepare for Making Tax Digital (MTD) for income tax. Additionally, HMRC has published content that agents can use in their communications with clients.
INSIGHTS VIEWPOINT ICAEW reiterates concerns about MTD threshold reduction
  • Jul 2025
  • ICAEW Insights
Draft legislation for Making Tax Digital (MTD) released on 21 July 2025 confirms several policy announcements, including the reduction of the MTD threshold to £20,000 from April 2028.
INSIGHTS VIEWPOINT Have your say on draft Finance Bill legislation
  • Jul 2025
  • ICAEW Insights
ICAEW's Tax Faculty considers key measures from draft legislation published by the government for the Finance Bill 2025/26, including on MTD income tax, inheritance tax (IHT) reforms, enhanced HMRC powers to tackle tax advisers facilitating non-compliance and agent registration.
INSIGHTS VIEWPOINT Help write ICAEW’s MTD income tax engagement letter
  • Jun 2025
  • ICAEW Insights
ICAEW’s Tax Faculty would like feedback from members on a draft engagement letter schedule for Making Tax Digital (MTD) income tax.
INSIGHTS VIEWPOINT Free CPD: Keep up to date with MTD
  • Jun 2025
  • ICAEW Insights
Read, watch and listen to ICAEW content to get up to speed with Making Tax Digital (MTD) for income tax and support your professional development.
Tax news in brief 20 May 2025
  • May 2025
  • ICAEW Insights
Highlights from the broader tax news for the week ending 20 May 2025, including: more Making Tax Digital events from HMRC; and a survey on senior accounting officer processes.
INSIGHTS VIEWPOINT How members are putting MTD into practice
  • May 2025
  • ICAEW Insights
Many practices are advancing their Making Tax Digital for income tax roadmap, informing clients, researching software solutions and testing early – but the road ahead remains dotted with challenges.
PRACTICE DEPARTMENT Making Tax Digital for landlords: what accountants need to know
  • May 2025
  • Hammock
  • Practicewire
Making Tax Digital for Income Tax (MTD income tax) is getting closer—and it’s going to affect millions of UK landlords and sole traders. For accountants like you, that means more clients needing support, sooner than they might realise.
INSIGHTS VIEWPOINT MPs call on HMRC to address challenges in tax administration
  • May 2025
  • ICAEW Insights
Parliament’s Public Accounts Committee’s report reveals the challenges faced by HMRC in administering the increasingly complicated tax system, emphasising the need for simplification, improving trust among taxpayers and learning lessons from the implementation of MTD.
INSIGHTS VIEWPOINT TECHNICAL ROUND UP Technical round-up: April 2025
  • Apr 2025
  • ICAEW Insights
This month’s top stories feature new sanctions for tax advisers; a warning for couples with furnished holiday lets; and a dip in HMRC performance.
Tax news in brief 29 April 2025
  • Apr 2025
  • ICAEW Insights
Highlights from the broader tax news for the week ending 29 April 2025, including: updates to HMRC’s guidance on, and software page for Making Tax Digital (MTD) for income tax; and new guidance on VAT grouping in the care industry.
INSIGHTS VIEWPOINT HMRC explains agent roles for MTD income tax
  • Apr 2025
  • ICAEW Insights
New guidance published by HMRC sets out how main and supporting agents can help taxpayers manage their obligations under Making Tax Digital (MTD) for income tax.
INSIGHTS VIEWPOINT Tips for preparing for MTD for income tax
  • Apr 2025
  • ICAEW Insights
Making Tax Digital (MTD) for income tax will be phased in from April 2026 for many individuals with self employment and/or property income. ICAEW’s Tax Faculty explains the steps that agents can take now to prepare for the changes ahead.
PRACTICE DEPARTMENT Preparing your practice for MTD: effective pricing strategies for success
  • Apr 2025
  • Sage
  • Practicewire
With Making Tax Digital (MTD) for Income Tax on the horizon, accountancy firms need a proactive and structured approach to pricing. Direct from the experts at Sage, who are running free MTD practice consultations, here’s how to build a value-driven, transparent, and sustainable pricing model that works for both you and your clients.
Displaying 1-30 of 174 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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