Firstly, even though categorized as a SMALL business, do I still need to opt for the Power User subscription in order to do the MTD ITSA quarterly returns?
Secondly, am I able to sign up through HMRC for MTD ITSA prior to the 6th April 2026? The wording on the HMRC site is misleading, it states: “You still need to submit a Self Assessment tax return for the tax year before you start using Making Tax Digital for Income Tax.”
Hello @tonybrown
Firstly, even though categorized as a SMALL business, do I still need to opt for the Power User subscription in order to do the MTD ITSA quarterly returns?
Yes you would as MTD ITSA submissions are a Power user feature (regardless of company size).
Secondly, am I able to sign up through HMRC for MTD ITSA prior to the 6th April 2026? The wording on the HMRC site is misleading, it states: “You still need to submit a Self Assessment tax return for the tax year before you start using Making Tax Digital for Income Tax. ”
You can sign up with HMRC for the pilot via the link below