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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 206 results
INSIGHTS VIEWPOINT Multi-factor authentication for tax agents
  • Article
  • Mar 2026
  • ICAEW Insights
HMRC is testing multi-factor authentication (MFA) with a small group of agent volunteers ahead of a wider roll-out by the end of June 2026. From 7 April 2026, HMRC will add a new page to the agent’s sign-in journey to help promote awareness of MFA.
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.
Tax news in brief 17 March 2026
  • Article
  • Mar 2026
  • ICAEW Insights
Highlights from the broader tax news for the week ending 17 March 2026, including an update from HMRC on the corporate criminal offence (CCO) rules and a government call for evidence on business systems integration.
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 HMRC consults on changes to company tax returns
  • Article
  • Mar 2026
  • ICAEW Insights
HMRC is asking for feedback on its plans to modernise and standardise company tax returns, including introducing a prescribed format for computations and requiring amendments to be made online.
Tax news in brief 10 March 2026
  • Article
  • Mar 2026
  • ICAEW Insights
Highlights from the broader tax news for the week ending 10 March 2026, including new legislation that makes significant changes to the shadow advance corporation tax (ACT) rules.
INSIGHTS VIEWPOINT 5 April deadline for payrolling of benefits
  • Article
  • Mar 2026
  • ICAEW Insights
Employers who have not previously payrolled benefits in kind (BIK), and are interested in doing so for 2026/27, have until 5 April 2026 to register with HMRC. Payrolling of BIK will become mandatory from 6 April 2027.
INSIGHTS VIEWPOINT Government should act sooner on low-value imports, says ICAEW
  • Article
  • Mar 2026
  • ICAEW Insights
Responding to the consultation on removing customs duty relief for low-value imports (LVI), ICAEW has warned that the proposed implementation date of March 2029 is too late to protect UK retailers and fully compliant overseas sellers effectively.
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 Using an intermediary for the VAT import one stop shop scheme
  • Article
  • Mar 2026
  • ICAEW Insights
From 1 April 2026, businesses wanting to use the VAT Import One Stop Shop (IOSS) scheme can register through an intermediary. Businesses established outside the EU and Northern Ireland must do so if they choose to use the scheme.
Exclusive HEALTHCARE COMMUNITY 2026: a new year with challenges in the world of primary care
  • Article
  • Feb 2026
  • Sally Sidaway
  • Healthcare Community Newsletter
As we move forward into 2026, the key word that comes to my mind is UNCERTAINTY, a not unknown adjective in the world of primary care.
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 Give your views on how to simplify tax
  • Article
  • Feb 2026
  • ICAEW Insights
Three years after the Office of Tax Simplification (OTS) came to an end, a team with links to the OTS hopes to revive its work on the competitiveness of the UK tax system and is gathering evidence on how to simplify tax compliance.
INSIGHTS VIEWPOINT HMRC’s agent registration guidance lacks key details
  • Article
  • Feb 2026
  • ICAEW Insights
HMRC’s initial guidance confirms that registration will open from 18 May 2026. Advisers who already have an Agent Services Account (ASA) will not need to register but will be contacted by HMRC to check that they meet the requirements for agent registration.
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 Taxpayers told to watch out for self assessment scams
  • Article
  • Dec 2025
  • ICAEW Insights
In a warning to taxpayers, HMRC has revealed that more than 4,800 self assessment scams have been reported since February 2025. Separately, HMRC has launched a new tool for reporting suspicious activity in HMRC online accounts.
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.
Displaying 1-30 of 206 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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