Pajamų mokesčio skaitmenizavimas (angl. „Making Tax Digital“) (MTD for ITSA): Ką tai reiškia ir kaip galime padėti jums atitikti reikalavimus?
Making Tax Digital (MTD)
JK vyriausybės iniciatyva „Making Tax Digital for Income Tax Self Assessment“ pakeis tai, kaip fiziniai asmenys ir įmonės pateiks HMRC ataskaitas apie pajamas. Nors PVM MTD jau įdiegta, kitas svarbus pokytis Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) — įsigaliosiantis nuo 2026 m. balandžio mėn
Šiame straipsnyje mes jums paaiškinsime:
- Kokie pokyčiai laukia su MTD pajamų mokesčių sistemos įvedimu
- Kam ir kaip tai turės įtakos
- Kaip „Taxes4u“ gali jums padėti visame procese
Kokie pokyčiai įvyks su pajamų mokesčio sistema „Making Tax Digital“?
Nuo 2026 m. balandžio mėn.pajamų mokesčio MTD taps privaloma daugeliui savarankiškai dirbantiems asmenims ir nuomotojams (kurie gauna pajamas iš nekilnojamojo turto). Pagal šią naująją sistemą iš esmės pasikeis tai, kaip jūs pranešite apie savo pajamas HMRC.
Štai kas bus nauja:
- Quarterly digital updates: Instead of one annual Self Assessment tax return, you’ll need to submit updates to HMRC every three months.
- Digital record keeping: You’ll be required to keep all records digitally using MTD-compliant software.
- End of Period Statement (EOPS): After the end of the tax year, you’ll need to submit a final statement reconciling your income and claiming any reliefs or adjustments.
- Final Declaration: A final annual declaration will confirm all income details before your final tax liability is calculated.
Aspect | Current Process (Self Assessment) | MTD for Income Tax (From April 2026) |
---|---|---|
Record Keeping | Paper records or spreadsheets | Digital records via MTD-compatible software |
Submission Frequency | One annual return | Quarterly submissions + EOPS + Final Declaration |
Software Requirement | Not required | Mandatory digital software |
Submission Method | HMRC Self Assessment portal | Submission through MTD-compliant software |
Financial Visibility | Limited | Real-time tracking of income and tax position |
Deadline Pressure | High around 31 Jan | Deadlines spread throughout the year |
Automation & Insights | Manual processes | Automated, efficient, and insight-driven reporting |
Who Will Be Impacted by Making Tax Digital for Income Tax Self Assessment?
- From April 2026, „Making Tax Digital for Income Tax Self Assessment“ will apply to self-employed individuals and landlords with annual income over £50,000.
- From April 2027, it will extend to those earning over £30,000 per year.
If you currently rely on spreadsheets or manual records, now is the time to transition to digital bookkeeping to stay compliant with MTD for Income Tax Self Assessment requirements.
How Taxes4u Can Help with Making Tax Digital for Income Tax Self Assessment
As experienced digital bookkeepers, we provide full support to help you prepare and adapt to MTD for Self Assessment with ease.
Here’s how we can help:
- MTD-Compliant Software Setup
We help you choose and set up the right digital bookkeeping software to meet HMRC’s MTD requirements.
- Ongoing Digital Bookkeeping
We maintain your records digitally, ensuring accuracy, compliance, and peace of mind.
- Quarterly HMRC Submissions
We handle all your quarterly income tax updates and ensure nothing is missed.
- End of Year Statements & Tax Planning
We take care of your End of Period Statement and Final Declaration, and help optimise your tax position.
- Training & Support
We offer expert guidance and software training if you want to manage your digital records yourself.
Why Prepare for MTD Early?
Making Tax Digital is more than a compliance obligation — it’s an opportunity to streamline your finances, reduce errors, and plan better. By getting ready now, you’ll avoid last-minute stress and stay ahead of HMRC’s deadlines.
Ready for Making Tax Digital? Let’s Get Started.
Don’t wait until the last minute to prepare for HMRC’s digital income tax reporting changes. Whether you’re self-employed, a landlord, or a small business owner, our digital bookkeeping team is here to help you stay fully compliant and stress-free with your MTD obligations.
Orther tinklaraščio įrašai, kurie jus gali sudominti
- Self-Employed? Here’s What You Can Deduct in 2025
- Vadovas, kaip maksimaliai padidinti savo JK mokesčių deklaraciją 2024/2025 m.
- JK mokesčių deklaracijų pateikimo terminai, gairės ir rekomendacijos
- Mokesčių deklaracijų pavėluoto pateikimo baudos ir apeliaciniai skundai - kas tai yra ir kaip elgtis?
- Kaip užsiregistruoti kaip savarankiškai dirbantis asmuo JK: Žingsnis po žingsnio vadovas
- Galutinis savarankiškai dirbančių asmenų hipotekos Jungtinėje Karalystėje vadovas: Knyga: Mokesčių deklaracijos, SA302 ir kt.
- CIS registracija JK: Viskas, ką reikia žinoti apie
- UTR registracija ir atšaukimas: Ką reikia žinoti