MTD will phase in starting April 2019 covering VAT. MTD for Income Tax and Corporation Tax will be effective from April 2020.
This initially starts with VAT return submissions from 1stApril 2019. From this date all VAT registered businesses (both incorporated and unincorporated) that turnover more than £85,000 will need to keep records digitally and submit VAT returns to HMRC using MTD-compatible software.
MTD is expected to become mandatory for income tax records and submissions (self-assessments), but not before 2020. This includes self-employed, partnerships, trusts and landlords completing self-assessments.
The timings for MTD for limited companies submitting their corporation tax returns is yet to be confirmed, but it will not be mandatory before April 2020.