UK HMRC issued a release on 23 September 2021 announcing that Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) requirements will be introduced in April 2024, which is a year later than previously planned in recognition of the challenges faced by many UK businesses and their representatives as the country emerges from the COVID-19 pandemic. The MTD for ITSA requirements will apply for businesses and landlords with a business income over GBP 10,000 per annum. The release also provides that general partnerships will not be required to join MTD for ITSA until the tax year beginning in April...