By Debbie Franklin, Director of Tax and property tax specialist Having listened to stakeholder feedback from businesses and the accounting profession, the government have announced that they will introduce Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA) a year later than planned, in the tax year beginning in April 2024. This will give the self-employed and buy to let landlords an extra year to prepare for the digitalisation of Income Tax and also allow HMRC more time for customer testing of the pilot system. The start date for partnerships to join MTD for ITSA has been put back still further to the tax year beginning in April 2025. There has been no change to the £10,000 per annum gross income threshold which means that most self-employed traders and buy to let landlords will be mandated to comply with MTD for income tax from April 2024. See: Businesses get more time to prepare for digital tax changes - GOV.UK (www.gov.uk)