MTD isn’t just “new admin” — it changes how you keep records, report, and stay compliant.
MTD requires businesses (and, soon, many individuals) to maintain digital records and submit information through compatible software connected to HMRC. Done properly, it improves visibility and reduces avoidable errors.
For VAT, MTD is already standard for VAT-registered businesses. For Income Tax Self Assessment (ITSA), MTD is rolling in with quarterly updates and a final declaration — meaning the “once a year” mindset won’t be enough.
Our role is to make the transition calm: choose the right software, set up clean routines, and keep submissions consistent — so you’re always ready, not catching up.
MTD for VAT was introduced gradually and now applies to all VAT-registered businesses, regardless of turnover.
As a result, every VAT-registered business must now use MTD-compatible software from their first VAT period.
MTD for Income Tax has been delayed and will now start in April 2026, replacing the traditional Self-Assessment process for many taxpayers.
From April 2026:
From April 2027:
Future plans:
MTD for Income Tax was planned to apply to general partnerships (not LLPs) with taxable income above £10,000 from April 2025
This rollout has now been postponed, with no new start date confirmed
While delayed, the Government has confirmed it still intends to bring partnerships into MTD as part of its wider tax administration plans
The dates for bringing Companies into the MTD scheme haven’t been confirmed but with MTD for Individuals pushed back to 2026 and 2027, it is extremely unlikely that MTD will be legislated for companies before either of these dates.
What’s expected:
MTD means keeping digital records and submitting updates to HMRC through MTD-compatible software. The detail depends on whether it’s VAT or Income Tax (ITSA).
If you’re VAT-registered, MTD for VAT applies. We’ll confirm your position and make sure your setup and submissions are compliant.
MTD for ITSA is scheduled to start from April 2026 for sole traders and landlords above the initial threshold, then expands from April 2027 for the next band. We’ll guide you based on your income level.
Quarterly updates are regular summaries sent via software to keep your records up to date. There’s also an end-of-year finalisation step to confirm your total position.
General partnerships are on the roadmap, but the timeline has been postponed. We’ll keep you updated and ensure you’re ready when dates are confirmed.
MTD for Corporation Tax is expected later, but dates aren’t confirmed. We can future-proof your bookkeeping now so you’re not forced into a rushed change later.
Book a free, no-obligation conversation. We’ll confirm what MTD applies to you, set up the right system, and keep you compliant — with calm, premium Rothstone support.
We confirm what applies to you (VAT / ITSA), review your current records, and map the quickest route to compliance.
We help you select suitable MTD-compatible software and ensure your HMRC connection is set up properly.
Clean routines for income and expenses, with a simple structure that keeps your records accurate and up to date.
Accurate VAT returns submitted through compliant software, supported by clean records and proper checks.
Where ITSA applies, we support quarterly updates with a consistent process that avoids last-minute panic.
We keep year-end smooth by maintaining tidy records throughout the year and checking the final position properly.
Clear guidance for you (and your team) so the process stays simple, consistent and repeatable.
We build a setup that’s ready for what’s next — so you’re not forced into rushed changes later.
Need support beyond MTD? Explore our wider accountancy services — delivered with the same Rothstone standard.
Book a free consultation or request a callback and we’ll guide you to the right service.
A composed compliance process that gives you visibility and keeps HMRC submissions routine.
April 2022 – MTD for VAT
April 2026 – MTD for ITSA
April 2027 – MTD for ITSA Part Two
TBC – MTD for ITSA Partnerships
TBC – MTD for Corporation Tax
| Traditional Accounting Firms | Rothstone Accountants | |
|---|---|---|
| MTD Readiness | Basic “file the return” approach | ✓Structured setup for lasting compliance |
| Software & Process | Left to the client to figure out | ✓Guided selection, setup and clean routines |
| Accuracy & Controls | Errors found late | ✓Disciplined records with sensible checks |
| Ongoing Support | Transactional, reactive | ✓With you at every stage — calm, proactive guidance |
| Overall Experience | Admin-heavy | ✓Clear, premium support built around outcomes |
If you want MTD kept simple and compliant, we’ll set it up properly and keep it running smoothly.
Book a free consultation or request a callback — we’ll guide your next step.
