The change to how tax-return information is provided, Making Tax Digital, has been delayed again. April 2026 is now (for now) the planned start date. The current plan is for quarterly returns via spreadsheets or software from most self-employed taxpayers and landlords, with a ‘mop-up’ submission to bring everything together and make any amendments needed to the quarterly information.
Still going ahead are the new rules pushing self-employed taxpayers towards a 31 March or 5 April accounting year end if they don’t use this already.
More time has been given for taxpayers to pay extra voluntary National Insurance Contributions, to fill any gaps in their NIC record and secure entitlement to the State Pension. Details here, including information on how to check whether your NIC record is fully up to date. This is especially important for clients who have had form A1s for work outside the UK in past years, since this can interfere with how Class 2 national insurance is collected or billed. Extra payments can now be made until this July. Anyone not sure how up to date their NICs, check your NIC record as soon as possible, to give time to decide on and pay any top-up they choose to make to their NICs.