What is Making Tax Digital for Income Tax Self-Assessment (MTD ITSA)?

MTD ITSA is HMRC’s program requiring eligible self-employed individuals and landlords to keep digital records and file tax data online. Under MTD ITSA you submit quarterly income/expense updates and still complete the annual Self Assessment return through approved software.

Who needs to comply with MTD ITSA and when does it start?

From April 2026, sole traders or landlords with annual gross income above £50,000 must use MTD ITSA; the threshold will fall to £30,000 in April 2027. Smaller businesses are not yet required (though they can join voluntarily).

How do I file my Self Assessment tax return digitally under MTD?

You use HMRC-recognised software (like 11 MTD Bridge) to report your income. Each quarter you upload your earnings and expenses to HMRC, and after the tax year ends you submit the final Self Assessment return online via the HMRC service on GOV.UK, using the figures from those updates.

How do agents file Self Assessment returns for clients under MTD ITSA?

Tax agents sign in with their HMRC Agent Services Account and select the client they are filing for. After the client authorises the agent via HMRC, the agent can use their software to submit the client’s quarterly updates and annual Self Assessment return on the client’s behalf.

What is an Agent Services Account (ASA) for Self Assessment?

The Agent Services Account is HMRC’s portal specifically for tax agents. Agents use their unique ASA login (Government Gateway ID) to access each client’s MTD ITSA records on GOV.UK and file returns once digital consent is granted by the client.

How often and by when must I report income and expenses under MTD ITSA?

Under MTD ITSA you generally submit updates four times a year (quarterly). Each quarterly update is due one month after the quarter ends (for example, income to April 5 is reported by May 5). The final annual Self Assessment return is then due by January 31 following the tax year end, as usual.

Last updated on 14 Jun 2026

HMRC recognised software

Self Assessment and
MTD Income Tax
Software for Individuals

Use 11 MTD Bridge to complete your UK Self Assessment return with HMRC-recognised software in a few clear steps. Gather your income and expense records, review your tax summary, and submit your return securely to HMRC well before the 31 January deadline.

Read the Guide

8 steps to HMRC

What is this service? It is a Self Assessment and MTD Income Tax filing route for individuals who want a simple, HMRC-compliant workflow.

Who is it for? Sole traders, landlords and individuals with income tax obligations who want a clear filing process.

How does it work? Gather records, review income and expense details, and submit the return through HMRC-compatible steps.

Why choose 11 MTD Bridge? It adds structured guidance, clear compliance wording and easier next-step navigation.

Who needs this

Clear guidance for individuals, sole traders and landlords

This page explains the filing path in plain language, covering who it is for and why it matters for HMRC compliance and digital record keeping. It also links to our broader MTD resources for a stronger internal topic cluster.

Browse MTD software for sole traders and MTD software for landlords for related guidance.

HMRC compliance details

Income Tax and Self Assessment terms
HMRC-compatible submission route
Clear review steps and records
Internal links to other filing pages

1Register

2Authorise

3Prepare

4Income

5Expenses

6NIC

7Review

8Submit

Step-by-Step Guide

Self Assessment Filing Process

Follow these 8 simple steps to file your Self Assessment tax return correctly and avoid HMRC penalties.

Create Your Free Account

Sign up at 11 MTD Bridge and select Individual as your user type. This configures the software for personal ITSA filing. You only need to do this once.

Authorise HMRC Access

Connect your HMRC account using your Government Gateway credentials. This secure OAuth authorisation allows our software to communicate with HMRC on your behalf.

Add Client Details

Once HMRC access is granted, enter your Client details:

Client Name
Client Address & Phone
Period Duration
NINO (National Insurance Number)

Select Your Period

Choose your open quarterly obligation period. This is automatically fetched from HMRC so you always see the correct filing window.

Download ITSA Templates

Download HMRC-aligned Excel templates:

Self Employment — for individuals & self-employed
Rental Property — for UK & foreigns rental property

Enter & Upload Data

Fill in your income and expenses in the Excel templates. When done, upload the completed files back into 11 MTD Bridge for automatic processing.

Review ITSA Summary

The system automatically calculates total income, total expenses, and the total taxable profit. Verify all figures before submission.

Submit to HMRC

Click Submit to HMRC — your ITSA return is sent digitally via the official MTD API.

ITSA Quarterly Filing

Review Every Figure Before You Submit

Before your quarterly return is sent to HMRC, you'll see a clear breakdown of your self-employment income and every expense line. The system auto-calculates your taxable profit — no manual maths needed.

Automatic income & expense calculations

Allowable and disallowed expenses shown side by side

Taxable profit calculated instantly from your figures

HMRC confirmation receipt with reference number

Covers SE, UK property and foreign property filings

Quarterly Filing

Self-employment · Q2 2024–25

Business Smith Consulting

NI Number AB123456C

Period Apr – Jun 2024

Self Employment Income

Sales (Turnover)£17,000

Other Business Income£1,500

Total Income£18,500

Self Employment Expenses

Expense Category Total Disallowed

Wages & Staff Costs£1,200£0

Car & Travel Expenses£480£120

Premises & Insurance£650£0

Advertising Costs£300£50

Professional Fees£900£0

Other Business Expenses£700£80

Total Expenses £4,230 £250

Looking for MTD VAT filing? If you also need to submit a UK VAT return, check out our guide on How to File VAT as an Individual.

Templates

Self Assessment Record Templates

Download our pre-built templates that follow HMRC's ITSA algorithms. Simply enter your figures and upload — the system does the rest.

Self Employment Template

Fill your turnover, Other Business Income, , expenses, trading Income, costs, financial charges, charges, taxes and other income in the template.

Rental Property Template

Record allowable expenses such as travel, office costs, marketing, insurance, and professional fees to ensure accurate tax calculation.

Why 11 MTD Bridge

Built for Simple & Stress-Free Self Assessment

Everything you need to file your Self Assessment tax return correctly, avoid penalties, and stay compliant with HMRC rules.

HMRC Aligned

Built according to HMRC Self Assessment rules, ensuring accurate and compliant submissions.

Avoid Penalties

Stay on top of deadlines and reduce the risk of £100 fines and additional HMRC penalties.

All Records in One Place

Organise income, expenses, and documents in a structured way for easier filing.

Accurate Tax Calculations

Calculate Income Tax and National Insurance correctly based on your reported income.

Secure & Confidential

Your financial data is protected with strong encryption and secure access controls.

Complete Record Keeping

Keep records for up to 5 years and download summaries for future reference or HMRC checks.

Self Assessment Filing — Just £5.99 per Return

No subscriptions, no hidden fees. Pay only when you file your Self Assessment tax return. Regular price ~~£15.99~~ — you save £10.00 (63% off).

Perfect for self-employed individuals, freelancers, landlords, and anyone with additional income to report.

Includes HMRC-aligned filing, automatic tax & National Insurance calculations, error checks, and secure online submission before the 31 January deadline.

Frequently Asked Questions

Frequently Asked Questions Agents

Find answers to the most common questions about our online tax filing service.

What is 11 MTD Bridge?

11 MTD Bridge is UK tax filing software for Making Tax Digital. It helps individuals, landlords, sole traders, businesses and agents file MTD VAT returns from spreadsheets and manage Making Tax Digital for Income Tax — digital records, quarterly updates and tax return submission — through HMRC-recognised software.

Is 11 MTD Bridge HMRC-recognised?

Yes. Our software has passed HMRC’s recognition process for Making Tax Digital. HMRC does not recommend or endorse any provider, so you can verify us independently on the official GOV.UK software finder.

Can I file a VAT return from Excel?

Yes. Eligible UK businesses can upload VAT data from an Excel spreadsheet, review VAT boxes 1–9, and submit the return digitally to HMRC through our MTD-compatible bridging software — without moving to a full accounting system.

Do I need MTD software for Income Tax?

If you are a sole trader or landlord with qualifying income over £50,000, Making Tax Digital for Income Tax applies from April 2026. The threshold falls to £30,000 in April 2027 and £20,000 in April 2028. You will need compatible software for digital records and quarterly updates.

How much does it cost?

Filing starts from a simple per-filing fee with package options for businesses and agents — no long-term contract. See the pricing page for current VAT, Income Tax and agent prices and our refund policy.

Is 11 MTD Bridge a registered UK company?

Yes. 11 MTD Bridge Limited is a UK-registered company (Company Number: 16416027) registered with Companies House. Our registered office is at 14 Somerstown Court, Reading, England, RG1 7TY.

What is Making Tax Digital (MTD) for VAT?

Making Tax Digital (MTD) for VAT is an HMRC initiative requiring VAT-registered businesses to keep digital VAT records and submit VAT returns using MTD-compatible software. It became mandatory for all VAT-registered businesses from April 2022, unless exempt.

How often do I need to file VAT returns?

Most VAT-registered businesses must submit quarterly VAT returns (4 times per year). Each quarterly return covers a 3-month period and must be submitted within one month and 7 days of the end of the quarter.

Who must follow the MTD for VAT rules?

All VAT-registered businesses must comply with MTD rules, regardless of turnover, unless they have an exemption approved by HMRC. New VAT-registered businesses are automatically enrolled. Those below the VAT threshold may opt in voluntarily.

What are the requirements for MTD-compatible VAT filing?

Keep VAT records digitally using MTD-compatible software
Submit VAT returns electronically via an API (not the HMRC portal)
Maintain digital links between all data sources to avoid manual entry
Preserve digital VAT records for at least six years

Can I upload my VAT data from a spreadsheet?

Yes. 11 MTD Bridge supports Excel spreadsheet upload for VAT returns. You can prepare your VAT figures in a spreadsheet and upload them directly into our platform. The software will validate the data and submit it to HMRC via the MTD API — maintaining a fully digital link.

How do I sign up for Making Tax Digital for VAT?

HMRC automatically signs up VAT-registered businesses for MTD unless exempt. To file VAT returns under MTD, you'll need a Government Gateway account and VAT registration number. Agents must use an Agent Services Account (ASA) to manage clients' VAT returns.

What is MTD for Self Assessment (MTD for ITSA)?

MTD for Income Tax Self Assessment is a new HMRC initiative requiring sole traders and landlords to keep digital records and submit quarterly updates of their income and expenses using MTD-compatible software, followed by your end-of-year tax return. It replaces the traditional annual Self Assessment return for those who qualify.

Who needs to use MTD for Self Assessment?

You'll need to use MTD for Income Tax if you are a sole trader or landlord registered for Self Assessment and your qualifying gross income from self-employment and/or property exceeds the threshold: over £50,000 from April 2026, over £30,000 from April 2027, and over £20,000 from April 2028. Partnerships will be included at a later date.

What counts as "qualifying income" for MTD?

Qualifying income is your combined gross income (turnover before expenses) from self-employment and property. This includes UK and overseas rental income. It does not include employment income, dividends, savings interest, or pension income.

How many submissions are required each year?

Under MTD for ITSA you must submit:

4 Quarterly Updates (summaries of income and expenses)
1 tax return (replaces your annual Self Assessment return)

Total: 5 submissions per year.

What is the end-of-year tax return?

Your tax return replaces the traditional Self Assessment return for MTD users. After all four quarterly updates, you confirm all income sources are complete and accurate, add any additional income (employment, dividends, etc.), claim allowances and reliefs, and finalise your tax position. It must be submitted by 31 January following the end of the tax year.

What are the quarterly update deadlines?

Q1 (6 Apr – 5 Jul): due 7 August
Q2 (6 Jul – 5 Oct): due 7 November
Q3 (6 Oct – 5 Jan): due 7 February
Q4 (6 Jan – 5 Apr): due 7 May
Tax return: due 31 January (following year)

What are the penalties for missing MTD deadlines?

For 2026–27, HMRC will not apply late submission penalties for missing quarterly update deadlines (soft-landing period). However, penalties for late tax returns and late payments still apply from day one. From 2027–28, a points-based system applies: each missed deadline earns a penalty point, and after 4 points, a £200 fine per further missed deadline.

Am I exempt from MTD for Income Tax?

You may be exempt if you are digitally excluded (e.g. due to age, disability, or location without reliable internet). If exempt, you must still file Self Assessment in the traditional way. Check your eligibility using HMRC's online tool or contact HMRC directly.

What do I need to get started?

You'll need your Government Gateway credentials, your National Insurance number (NINO), and details of your income sources. Once connected to HMRC, our software will guide you through the setup and submission process.

Do partnerships need to use MTD for Income Tax?

Not yet. HMRC has confirmed partnerships will be brought into MTD for Income Tax at a later date, but no timeline has been set. Currently only sole traders and landlords are required to comply.

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11 MTD Bridge Limited
14 Somerstown Court, Reading,
England, RG1 7TY.
Company number: 16416027