Making Tax Digital for Income Tax (MTD ITSA)
Simple, Fixed-Fee MTD Compliance for Sole Traders & Landlords
Making Tax Digital for Income Tax (MTD ITSA) changes how sole traders and landlords report income to HMRC. From April 2026, many taxpayers must keep digital records and submit quarterly updates using MTD-compatible software.
Circular3 provides practical, fixed-fee MTD ITSA support — from registration and setting up your digital records, to fully managed quarterly reporting — so you stay compliant with confidence.
Do I Need to Use MTD for Income Tax and What Is Required?
Making Tax Digital for Income Tax (MTD ITSA) applies if your qualifying income from self-employment and/or UK property exceeds:
£50,000 → mandatory from 6 April 2026
£30,000 → mandatory from 6 April 2027
If you currently submit a Self Assessment tax return, use spreadsheets, or rely on once-a-year bookkeeping, MTD will significantly change how and when you report your income.
Under MTD ITSA, you must:
Keep digital records of income and expenses
Submit quarterly updates to HMRC using MTD-compatible software
Complete an End of Period Statement (EOPS)
Submit a Final Declaration to confirm your annual tax position
There is no traditional annual Self Assessment return under MTD ITSA.
We help you prepare early, choose the right setup, and avoid disruption as the rules come into force.
How to File a Making Tax Digital for Income Tax Return
Under Making Tax Digital for Income Tax (MTD ITSA), submissions to HMRC cannot be made manually or through the old Self Assessment online portal.
All MTD ITSA submissions must be made digitally using HMRC-approved software.
There Are Three Ways to Submit to HMRC
Click below to find out more about the right option for you
Bridging Software
Accounting Software
Accountant Managed Service
Making Tax Digital for Income Tax Services
The MTD ITSA services are designed to support reduce your administrative burden and help you stay compliant.
This allows support to be provided throughout the year, not just at the point of filing, including help with related and other matters as they arise.
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£100
HMRC does not automatically register you for MTD ITSA. Circular3 offers a fixed fee service to help registering for MTD ITSA with HMRC
To discuss your needs click here to book a meeting with an advisor today.
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From £250 per year
This option best suits, people who are making their submissions themselves but want professional support on hand.
Support with expense coding and categorisation
Help using bridging or accounting software correctly
Answers to MTD ITSA compliance questions as they arise
Advisory support does not replace day-to-day bookkeeping or take over submissions. It is designed to reduce risk, improve consistency, and provide access to experienced judgement without moving to a fully managed service.
👉 View Advisory Support options and compare services
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The Pre-Year Tax Planning & Mid-Year Review is a structured review designed to help identify potential tax issues early, review upcoming plans, and highlight practical steps that may help reduce your tax bill before the end of the tax year.
This provides you with greater confidence to make better financial plans, decisions, and have a less surprises at the year-end tax return.
For a free personalised Fixed Fee Quote click here to book a meeting with and advisor today.
Why Choose Circular3 for MTD ITSA
Circular3 provides Chartered Accountant–led Making Tax Digital for Income Tax support for individuals, landlords and self-employed clients across the UK, and abroad with the option of face-to-face meetings in London, Lille and Paris or remote support.
Chartered Accountant expertise
MTD ITSA support with professional judgement and care.
Extensive experience with spreadsheets and accounting software
Practical experience setting up, reviewing, and managing systems and spreadsheets for sole traders and landlords using a range of accounting and bridging solutions
Clear, plain-English advice
Tax explained simply, without jargon.
Local and accessible support
Face-to-face meetings available, alongside video or telephone appointments.
Solution-agnostic advice
Recommendations are based on what fits the circumstances—bridging software, accounting software, advisory support, or fully managed services—without preference for any particular platform.
Fixed fees, proportionate support
Services are scoped to match need, avoiding unnecessary complexity or cost.
Proactive approach
Optional mid-year reviews help identify issues early and reduce surprises.