HMRC’s Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) has officially launched for self-employed individuals and landlords earning above the qualifying threshold. Affected taxpayers must now maintain digital accounting records and submit quarterly updates using compatible accounting software. Businesses and landlords who are not yet digitally prepared may face compliance challenges, penalties, and administrative difficulties. Clients should review bookkeeping systems, software, and reporting processes as soon as possible to ensure compliance.