{"id":6635,"date":"2026-04-16T12:20:36","date_gmt":"2026-04-16T12:20:36","guid":{"rendered":"https:\/\/capital-empire.co.uk\/?p=6635"},"modified":"2026-04-16T12:23:22","modified_gmt":"2026-04-16T12:23:22","slug":"mtd-for-itsa-who-needs-to-register-in-2026","status":"publish","type":"post","link":"https:\/\/old.capital-empire.co.uk\/uk\/mtd-for-itsa-who-needs-to-register-in-2026\/","title":{"rendered":"MTD \u0434\u043b\u044f ITSA: \u0445\u0442\u043e \u043c\u0430\u0454 \u0440\u0435\u0454\u0441\u0442\u0440\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0443 2026 \u0440\u043e\u0446\u0456"},"content":{"rendered":"

MTD \u0434\u043b\u044f ITSA: \u0445\u0442\u043e \u043c\u0430\u0454 \u0440\u0435\u0454\u0441\u0442\u0440\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0443 2026 \u0440\u043e\u0446\u0456 \u0442\u0430 \u0449\u043e \u0440\u043e\u0431\u0438\u0442\u0438, \u044f\u043a\u0449\u043e \u043d\u0430\u0434\u0456\u0439\u0448\u043e\u0432 \u043b\u0438\u0441\u0442 \u0432\u0456\u0434 HMRC<\/h3>\n

\u041f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0440\u043e\u043a\u0443 2025\u20132026 \u0431\u0430\u0433\u0430\u0442\u043e \u0441\u0430\u043c\u043e\u0437\u0430\u0439\u043d\u044f\u0442\u0438\u0445 (self-employed) \u043f\u043e\u0447\u0430\u043b\u0438 \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0442\u0438 \u0442\u0430\u043a \u0437\u0432\u0430\u043d\u0456 \u00ab\u043b\u0438\u0441\u0442\u0438 \u0449\u0430\u0441\u0442\u044f\u00bb \u0432\u0456\u0434 HM Revenue & Customs \u0449\u043e\u0434\u043e \u043c\u0430\u0439\u0431\u0443\u0442\u043d\u044c\u043e\u0433\u043e \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0443 \u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0443 Making Tax Digital (MTD) \u0434\u043b\u044f Income Tax.<\/p>\n

\u0417\u0432\u0456\u0441\u043d\u043e, \u0446\u0435 \u0432\u0438\u043a\u043b\u0438\u043a\u0430\u0454 \u043a\u0443\u043f\u0443 \u0437\u0430\u043f\u0438\u0442\u0430\u043d\u044c: \u0447\u0438 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u0442\u0435\u0440\u043c\u0456\u043d\u043e\u0432\u043e \u0431\u0456\u0433\u0442\u0438 \u0440\u0435\u0454\u0441\u0442\u0440\u0443\u0432\u0430\u0442\u0438\u0441\u044f? \u0429\u043e \u0440\u043e\u0431\u0438\u0442\u0438, \u044f\u043a\u0449\u043e \u0434\u043e\u0445\u043e\u0434\u0438 \u043d\u0435 \u0434\u043e\u0442\u044f\u0433\u0443\u044e\u0442\u044c \u0434\u043e \u00a350,000? \u0406 \u0447\u0438 \u0456\u0441\u043d\u0443\u044e\u0442\u044c \u0432\u0437\u0430\u0433\u0430\u043b\u0456 \u043b\u0435\u0433\u0430\u043b\u044c\u043d\u0456 \u0441\u043f\u043e\u0441\u043e\u0431\u0438 \u0432\u0456\u0434\u043c\u043e\u0432\u0438\u0442\u0438\u0441\u044f \u0432\u0456\u0434 MTD?<\/p>\n

\u041d\u0438\u0436\u0447\u0435 \u044f \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u043e \u0440\u043e\u0437\u0456\u0431\u0440\u0430\u043b\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0456 \u043d\u0430 \u043d\u0430\u0439\u043f\u043e\u043f\u0443\u043b\u044f\u0440\u043d\u0456\u0448\u0456 \u0437\u0430\u043f\u0438\u0442\u0430\u043d\u043d\u044f, \u0441\u043f\u0438\u0440\u0430\u044e\u0447\u0438\u0441\u044c \u0432\u0438\u043a\u043b\u044e\u0447\u043d\u043e \u043d\u0430 \u043e\u0444\u0456\u0446\u0456\u0439\u043d\u0456 \u0456\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0456\u0457 HMRC.<\/p>\n

 <\/p>\n

\u0427\u0438 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043e\u0434\u0440\u0430\u0437\u0443 \u0440\u0435\u0454\u0441\u0442\u0440\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0432 MTD, \u044f\u043a\u0449\u043e \u043f\u0440\u0438\u0439\u0448\u043e\u0432 \u043b\u0438\u0441\u0442 \u0432\u0456\u0434 HMRC?<\/h3>\n

\u041d\u0456.<\/b> \u041d\u0435 \u0432\u0430\u0440\u0442\u043e \u043f\u0430\u043d\u0456\u043a\u0443\u0432\u0430\u0442\u0438. \u0426\u0435\u0439 \u043b\u0438\u0441\u0442 \u2014 \u043b\u0438\u0448\u0435 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0435 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f, \u0430 \u043d\u0435 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u043d\u0430 \u0432\u0438\u043c\u043e\u0433\u0430 \u0434\u043e \u043d\u0435\u0433\u0430\u0439\u043d\u043e\u0457 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u0457. \u0412\u0430\u0448 \u043e\u0431\u043e\u0432’\u044f\u0437\u043e\u043a \u043f\u0435\u0440\u0435\u0439\u0442\u0438 \u043d\u0430 \u043d\u043e\u0432\u0443 \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u0432\u0438\u043d\u0438\u043a\u0430\u0454 \u043b\u0438\u0448\u0435 \u0432 \u0442\u043e\u043c\u0443 \u0432\u0438\u043f\u0430\u0434\u043a\u0443, \u044f\u043a\u0449\u043e \u0432\u0438 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u0454\u0442\u0435 \u0447\u0456\u0442\u043a\u043e \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u043c \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u044f\u043c. \u0417\u0430 \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c\u0438 HMRC, \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f MTD \u0454 \u043e\u0431\u043e\u0432’\u044f\u0437\u043a\u043e\u0432\u0438\u043c \u043b\u0438\u0448\u0435 \u0437\u0430 \u0443\u043c\u043e\u0432\u0438 \u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u043f\u0435\u0432\u043d\u043e\u0433\u043e \u043f\u043e\u0440\u043e\u0433\u0443 \u0434\u043e\u0445\u043e\u0434\u0443.<\/p>\n

\u042f\u043a \u0437\u0440\u043e\u0437\u0443\u043c\u0456\u0442\u0438, \u0447\u0438 \u043f\u0456\u0434\u043f\u0430\u0434\u0430\u044e \u044f \u043f\u0456\u0434 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 MTD?<\/h3>\n

\u0414\u043b\u044f \u0446\u044c\u043e\u0433\u043e \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043f\u043e\u0440\u0430\u0445\u0443\u0432\u0430\u0442\u0438 \u0432\u0430\u0448 \u0434\u043e\u0445\u0456\u0434 (\u0434\u043e \u0432\u0438\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442) \u0437\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u0440\u0456\u043a 2025\u20132026 (\u0437 6 \u043a\u0432\u0456\u0442\u043d\u044f 2025 \u043f\u043e 5 \u043a\u0432\u0456\u0442\u043d\u044f 2026 \u0440\u043e\u043a\u0443). \u042f\u043a\u0449\u043e \u0446\u044f \u0441\u0443\u043c\u0430 \u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0443\u0454 \u00a350,000, \u0432\u0438 \u0437\u043e\u0431\u043e\u0432’\u044f\u0437\u0430\u043d\u0456 \u0432\u0435\u0441\u0442\u0438 \u043e\u0431\u043b\u0456\u043a \u0456 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438 \u0434\u0430\u043d\u0456 \u0447\u0435\u0440\u0435\u0437 MTD \u043f\u043e\u0447\u0438\u043d\u0430\u044e\u0447\u0438 \u0437 6 \u043a\u0432\u0456\u0442\u043d\u044f 2026 \u0440\u043e\u043a\u0443. \u0414\u0436\u0435\u0440\u0435\u043b\u043e HMRC<\/a><\/i><\/p>\n

\u0423 \u043c\u0435\u043d\u0435 \u0434\u043e\u0445\u0456\u0434 \u00a349,800. \u0427\u0438 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043c\u0435\u043d\u0456 \u0449\u043e\u0441\u044c \u0440\u043e\u0431\u0438\u0442\u0438?<\/h3>\n

\u041d\u0456.<\/b> \u042f\u043a\u0449\u043e \u0432\u0430\u0448 \u0434\u043e\u0445\u0456\u0434 \u0445\u043e\u0447\u0430 \u0431 \u043d\u0430 \u0444\u0443\u043d\u0442 \u043d\u0438\u0436\u0447\u0438\u0439 \u0437\u0430 \u00a350,000, \u0440\u0435\u0454\u0441\u0442\u0440\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0456 \u043d\u0435 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e. \u0412\u0430\u043c \u0442\u0430\u043a\u043e\u0436 \u043d\u0435 \u0442\u0440\u0435\u0431\u0430 \u043f\u0438\u0441\u0430\u0442\u0438 \u0432 HMRC \u0456 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u044f\u0442\u0438 \u0457\u0445 \u043f\u0440\u043e \u0446\u0435. \u0412\u0438 \u043f\u0440\u043e\u0441\u0442\u043e \u043f\u0440\u043e\u0434\u043e\u0432\u0436\u0443\u0454\u0442\u0435 \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u0442\u0438 \u0437\u0430 \u0441\u0442\u0430\u0440\u043e\u044e, \u0437\u0432\u0438\u0447\u043d\u043e\u044e \u0441\u0438\u0441\u0442\u0435\u043c\u043e\u044e Self Assessment.<\/p>\n

\u0423 \u044f\u043a\u0438\u0439 \u043c\u043e\u043c\u0435\u043d\u0442 \u0432\u0438\u043d\u0438\u043a\u0430\u0454 \u043e\u0431\u043e\u0432’\u044f\u0437\u043e\u043a \u043f\u0435\u0440\u0435\u0439\u0442\u0438 \u043d\u0430 MTD?<\/h3>\n

\u0426\u0435 \u0432\u0456\u0434\u0431\u0443\u0432\u0430\u0454\u0442\u044c\u0441\u044f \u043b\u0438\u0448\u0435 \u043f\u0456\u0441\u043b\u044f \u0437\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0440\u043e\u043a\u0443, \u0432 \u044f\u043a\u043e\u043c\u0443 \u0432\u0430\u0448 \u0434\u043e\u0445\u0456\u0434 \u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0438\u0432 \u043b\u0456\u043c\u0456\u0442. \u0422\u043e\u0431\u0442\u043e, \u044f\u043a\u0449\u043e \u0437\u0430 \u043f\u0456\u0434\u0441\u0443\u043c\u043a\u0430\u043c\u0438 2025\u20132026 \u0440\u043e\u043a\u0443 \u0432\u0438 \u0437\u0430\u0440\u043e\u0431\u0438\u043b\u0438 \u0431\u0456\u043b\u044c\u0448\u0435 \u00a350,000, \u0432\u0438 \u043c\u0430\u0454\u0442\u0435 \u043f\u0435\u0440\u0435\u0439\u0442\u0438 \u043d\u0430 \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0439 \u043e\u0431\u043b\u0456\u043a \u0456\u0437 \u043a\u0432\u0456\u0442\u043d\u044f 2026 \u0440\u043e\u043a\u0443. \u0414\u0436\u0435\u0440\u0435\u043b\u043e HMRC<\/a><\/i><\/p>\n

\u0410 \u044f\u043a\u0449\u043e \u044f \u043f\u0440\u043e\u0441\u0442\u043e \u043e\u0447\u0456\u043a\u0443\u044e \u043d\u0430 \u0437\u0440\u043e\u0441\u0442\u0430\u043d\u043d\u044f \u0434\u043e\u0445\u043e\u0434\u0443 \u0432 \u043c\u0430\u0439\u0431\u0443\u0442\u043d\u044c\u043e\u043c\u0443, \u0447\u0438 \u0432\u0430\u0440\u0442\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0437\u0430\u0437\u0434\u0430\u043b\u0435\u0433\u0456\u0434\u044c?<\/h3>\n

\u041d\u0456.<\/b> \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0430 \u043d\u0435 \u0432\u0438\u043c\u0430\u0433\u0430\u0454 \u0432\u0456\u0434 \u0432\u0430\u0441 \u0440\u0435\u0454\u0441\u0442\u0440\u0443\u0432\u0430\u0442\u0438\u0441\u044f, \u0441\u043f\u0438\u0440\u0430\u044e\u0447\u0438\u0441\u044c \u043d\u0430 \u0432\u0430\u0448\u0456 \u043f\u0440\u043e\u0433\u043d\u043e\u0437\u0438 \u0447\u0438 \u0431\u0456\u0437\u043d\u0435\u0441-\u043f\u043b\u0430\u043d\u0438. \u041e\u0431\u043e\u0432’\u044f\u0437\u043e\u043a \u0432\u0438\u0437\u043d\u0430\u0447\u0430\u0454\u0442\u044c\u0441\u044f \u0441\u0443\u0432\u043e\u0440\u043e \u0437\u0430 \u0444\u0430\u043a\u0442\u043e\u043c \u2014 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u0440\u0435\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0443 \u0437\u0430 \u0432\u0436\u0435 \u0437\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u0440\u0456\u043a.<\/p>\n

\u0422\u043e\u0440\u0456\u043a \u044f \u0437\u0430\u0440\u043e\u0431\u0438\u0432 \u0431\u0456\u043b\u044c\u0448\u0435 \u00a350,000, \u0430\u043b\u0435 \u043d\u0430\u0441\u0442\u0443\u043f\u043d\u043e\u0433\u043e \u0440\u043e\u043a\u0443 \u0434\u043e\u0445\u043e\u0434\u0438 \u0442\u043e\u0447\u043d\u043e \u0432\u043f\u0430\u0434\u0443\u0442\u044c. \u0429\u043e \u0440\u043e\u0431\u0438\u0442\u0438?<\/h3>\n

\u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u0454 \u0436\u043e\u0440\u0441\u0442\u043a\u0438\u043c\u0438: \u044f\u043a\u0449\u043e \u0432\u0430\u0448 \u0434\u043e\u0445\u0456\u0434 \u0437\u0430 2025\u20132026 \u0440\u0456\u043a \u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0438\u0432 \u043f\u043b\u0430\u043d\u043a\u0443 \u0432 \u00a350,000, \u0432\u0430\u043c \u0432\u0441\u0435 \u043e\u0434\u043d\u043e \u0434\u043e\u0432\u0435\u0434\u0435\u0442\u044c\u0441\u044f \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0432\u0430\u0442\u0438 MTD \u0437 \u043a\u0432\u0456\u0442\u043d\u044f 2026 \u0440\u043e\u043a\u0443. \u041d\u0430\u0432\u0456\u0442\u044c \u044f\u043a\u0449\u043e \u0432\u0438 \u0437\u0430\u0437\u0434\u0430\u043b\u0435\u0433\u0456\u0434\u044c \u0437\u043d\u0430\u0454\u0442\u0435, \u0449\u043e \u043d\u0430\u0441\u0442\u0443\u043f\u043d\u043e\u0433\u043e \u0440\u043e\u043a\u0443 \u0437\u0430\u0440\u043e\u0431\u0438\u0442\u0435 \u043c\u0435\u043d\u0448\u0435. \u041a\u0440\u0438\u0442\u0435\u0440\u0456\u0439 \u043f\u0440\u0438\u0432’\u044f\u0437\u0430\u043d\u0438\u0439 \u0432\u0438\u043a\u043b\u044e\u0447\u043d\u043e \u0434\u043e \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0456\u0432 \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0440\u043e\u043a\u0443.<\/p>\n

\u0427\u0438 \u043c\u043e\u0436\u043d\u0430 \u043b\u0435\u0433\u0430\u043b\u044c\u043d\u043e \u0432\u0456\u0434\u043c\u043e\u0432\u0438\u0442\u0438\u0441\u044f \u0432\u0456\u0434 MTD?<\/h3>\n

\u0422\u0430\u043a<\/b>, \u0430\u043b\u0435 \u0442\u0456\u043b\u044c\u043a\u0438 \u0432 \u0442\u043e\u043c\u0443 \u0432\u0438\u043f\u0430\u0434\u043a\u0443, \u044f\u043a\u0449\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f MTD \u0434\u043b\u044f \u0432\u0430\u0441 \u0454 \u043e\u0431’\u0454\u043a\u0442\u0438\u0432\u043d\u043e \u043d\u0435\u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u043d\u0438\u043c (not reasonably practicable). \u0422\u0430\u043a\u0438\u0439 \u0432\u0438\u043d\u044f\u0442\u043e\u043a \u043c\u043e\u0436\u0443\u0442\u044c \u0437\u0440\u043e\u0431\u0438\u0442\u0438 \u0447\u0435\u0440\u0435\u0437 \u0441\u0435\u0440\u0439\u043e\u0437\u043d\u0456 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0437\u0456 \u0437\u0434\u043e\u0440\u043e\u0432’\u044f\u043c, \u0432\u0456\u043a, \u0440\u0435\u043b\u0456\u0433\u0456\u0439\u043d\u0456 \u043f\u0435\u0440\u0435\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u0430\u0431\u043e \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u0444\u0456\u0437\u0438\u0447\u043d\u043e\u0433\u043e \u0434\u043e\u0441\u0442\u0443\u043f\u0443 \u0434\u043e \u0456\u043d\u0442\u0435\u0440\u043d\u0435\u0442\u0443 \u0442\u0430 \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0445 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439 (\u043d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u0447\u0435\u0440\u0435\u0437 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u043d\u044f \u0443 \u0434\u0443\u0436\u0435 \u0432\u0456\u0434\u0434\u0430\u043b\u0435\u043d\u0456\u0439 \u043c\u0456\u0441\u0446\u0435\u0432\u043e\u0441\u0442\u0456). \u0414\u0436\u0435\u0440\u0435\u043b\u043e HMRC<\/a><\/i><\/p>\n

\u042f\u043a \u043f\u043e\u0434\u0430\u0442\u0438 \u0437\u0430\u044f\u0432\u0443 \u043d\u0430 \u0437\u0432\u0456\u043b\u044c\u043d\u0435\u043d\u043d\u044f \u0432\u0456\u0434 MTD?<\/h3>\n

\u0412\u0430\u043c \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u0437\u0432’\u044f\u0437\u0430\u0442\u0438\u0441\u044f \u0437 HMRC. \u0426\u0435 \u043c\u043e\u0436\u043d\u0430 \u0437\u0440\u043e\u0431\u0438\u0442\u0438 \u043e\u043d\u043b\u0430\u0439\u043d \u0447\u0435\u0440\u0435\u0437 \u0441\u0432\u0456\u0439 \u043e\u0441\u043e\u0431\u0438\u0441\u0442\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043a\u0430\u0431\u0456\u043d\u0435\u0442 \u0430\u0431\u043e \u043d\u0430\u0434\u0456\u0441\u043b\u0430\u0432\u0448\u0438 \u0457\u043c \u0437\u0432\u0438\u0447\u0430\u0439\u043d\u0438\u0439 \u043b\u0438\u0441\u0442 \u043f\u043e\u0448\u0442\u043e\u044e. \u0423 \u0437\u0430\u044f\u0432\u0456 \u043e\u0431\u043e\u0432’\u044f\u0437\u043a\u043e\u0432\u043e \u0432\u043a\u0430\u0436\u0456\u0442\u044c, \u0449\u043e \u0437\u0430 \u0440\u0456\u0432\u043d\u0435\u043c \u0434\u043e\u0445\u043e\u0434\u0443 \u0432\u0438 \u043f\u0456\u0434\u043f\u0430\u0434\u0430\u0454\u0442\u0435 \u043f\u0456\u0434 MTD, \u0430\u043b\u0435 \u043f\u043e\u0442\u0456\u043c \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u043e \u043e\u043f\u0438\u0448\u0456\u0442\u044c \u0441\u0432\u043e\u0457 \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d\u0438 \u0442\u0430 \u043f\u043e\u044f\u0441\u043d\u0456\u0442\u044c, \u0447\u043e\u043c\u0443 \u0432\u0435\u0441\u0442\u0438 \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0439 \u043e\u0431\u043b\u0456\u043a \u0443 \u0432\u0430\u0448\u0456\u0439 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457 \u043d\u0435 \u0454 \u043c\u043e\u0436\u043b\u0438\u0432\u0438\u043c.<\/p>\n

\u041a\u043e\u043b\u0438 \u043a\u0440\u0430\u0449\u0435 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438 \u0442\u0430\u043a\u0443 \u0437\u0430\u044f\u0432\u0443?<\/h3>\n

\u042f\u043a\u0449\u043e \u0432\u0438 \u0432\u0436\u0435 \u0437\u043d\u0430\u0454\u0442\u0435 \u043f\u0440\u043e \u0441\u0432\u043e\u0457 \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d\u0438, \u043a\u0440\u0430\u0449\u0435 \u043d\u0435 \u0437\u0432\u043e\u043b\u0456\u043a\u0430\u0442\u0438 \u0442\u0430 \u0432\u0456\u0434\u043f\u0440\u0430\u0432\u0438\u0442\u0438 \u0437\u0430\u044f\u0432\u0443 \u0434\u043e \u043a\u0432\u0456\u0442\u043d\u044f 2026 \u0440\u043e\u043a\u0443. \u042f\u043a\u0449\u043e \u0436 \u0442\u0440\u0443\u0434\u043d\u043e\u0449\u0456 \u0432\u0438\u043d\u0438\u043a\u043b\u0438 \u043f\u0456\u0437\u043d\u0456\u0448\u0435, \u0432\u0438 \u043c\u043e\u0436\u0435\u0442\u0435 \u0437\u0432\u0435\u0440\u043d\u0443\u0442\u0438\u0441\u044f \u0437\u0430 \u0437\u0432\u0456\u043b\u044c\u043d\u0435\u043d\u043d\u044f\u043c \u043f\u043e \u0444\u0430\u043a\u0442\u0443 \u0457\u0445 \u043f\u043e\u044f\u0432\u0438.<\/p>\n

\u042f \u0432\u0436\u0435 \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u0443\u0432\u0430\u0432\u0441\u044f \u0432 MTD, \u0430\u043b\u0435 \u043c\u043e\u0457 \u0434\u043e\u0445\u043e\u0434\u0438 \u0432\u043f\u0430\u043b\u0438. \u042f\u043a \u0431\u0443\u0442\u0438?<\/h3>\n

\u041d\u0430 \u0436\u0430\u043b\u044c, \u043f\u0440\u043e\u0441\u0442\u0435 \u043f\u0430\u0434\u0456\u043d\u043d\u044f \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u043d\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u0454, \u0449\u043e \u0432\u0438 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u043d\u043e \u0432\u0438\u0445\u043e\u0434\u0438\u0442\u0435 \u0456\u0437 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 MTD.<\/p>\n

    \n
  • \n

    \u042f\u043a\u0449\u043e \u0432\u0438 \u0432\u0437\u0430\u0433\u0430\u043b\u0456 \u0437\u0430\u043a\u0440\u0438\u043b\u0438 \u0431\u0456\u0437\u043d\u0435\u0441, \u0432\u0430\u043c \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u0438\u0442\u0438 HMRC \u043f\u0440\u043e \u043f\u0440\u0438\u043f\u0438\u043d\u0435\u043d\u043d\u044f \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 (self-employment).<\/p>\n<\/li>\n

  • \n

    \u042f\u043a\u0449\u043e \u0431\u0456\u0437\u043d\u0435\u0441 \u043f\u0440\u0430\u0446\u044e\u0454, \u0430\u043b\u0435 \u0437’\u044f\u0432\u0438\u043b\u0438\u0441\u044f \u043e\u0431’\u0454\u043a\u0442\u0438\u0432\u043d\u0456 \u043f\u0440\u0438\u0447\u0438\u043d\u0438, \u0449\u043e \u0437\u0430\u0432\u0430\u0436\u0430\u044e\u0442\u044c \u0432\u0435\u0441\u0442\u0438 \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0439 \u043e\u0431\u043b\u0456\u043a, \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043f\u043e\u0434\u0430\u0442\u0438 \u0437\u0430\u044f\u0432\u0443 \u043d\u0430 \u0437\u0432\u0456\u043b\u044c\u043d\u0435\u043d\u043d\u044f (\u044f\u043a \u043e\u043f\u0438\u0441\u0430\u043d\u043e \u0432\u0438\u0449\u0435).<\/p>\n<\/li>\n<\/ul>\n

    \u0427\u0438 \u0431\u0443\u0434\u0443\u0442\u044c \u0448\u0442\u0440\u0430\u0444\u0438 \u0437\u0430 \u0442\u0435, \u0449\u043e \u044f \u043d\u0435 \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u0443\u0432\u0430\u0432\u0441\u044f \u0437\u0430\u0437\u0434\u0430\u043b\u0435\u0433\u0456\u0434\u044c?<\/h3>\n

    \u041d\u0456.<\/b> HMRC \u043d\u0435 \u0448\u0442\u0440\u0430\u0444\u0443\u0454 \u0437\u0430 \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044c “\u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u0457” \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u0457. \u0428\u0442\u0440\u0430\u0444\u0438 \u043c\u043e\u0436\u0443\u0442\u044c \u0431\u0443\u0442\u0438 \u043d\u0430\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0456 \u043b\u0438\u0448\u0435 \u0443 \u0432\u0438\u043f\u0430\u0434\u043a\u0443, \u044f\u043a\u0449\u043e \u0432\u0438 \u0437\u0430 \u0437\u0430\u043a\u043e\u043d\u043e\u043c \u0437\u043e\u0431\u043e\u0432’\u044f\u0437\u0430\u043d\u0456 \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0432\u0430\u0442\u0438 MTD, \u0430\u043b\u0435 \u0456\u0433\u043d\u043e\u0440\u0443\u0454\u0442\u0435 \u0446\u044e \u0432\u0438\u043c\u043e\u0433\u0443 \u043f\u0456\u0441\u043b\u044f \u043d\u0430\u0441\u0442\u0430\u043d\u043d\u044f \u0434\u0435\u0434\u043b\u0430\u0439\u043d\u0443.<\/p>\n

    \u041f\u0456\u0434\u0431\u0438\u0432\u0430\u0454\u043c\u043e \u043f\u0456\u0434\u0441\u0443\u043c\u043a\u0438<\/h3>\n
      \n
    • \n

      \u0412\u0430\u0448 \u043e\u0431\u043e\u0432’\u044f\u0437\u043e\u043a \u043f\u0435\u0440\u0435\u0439\u0442\u0438 \u043d\u0430 MTD \u0437\u0430\u043b\u0435\u0436\u0438\u0442\u044c \u0432\u0438\u043a\u043b\u044e\u0447\u043d\u043e \u0432\u0456\u0434 \u0434\u043e\u0445\u043e\u0434\u0443 \u0437\u0430 2025\u20132026 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u0440\u0456\u043a.<\/p>\n<\/li>\n

    • \n

      \u0414\u043e\u0445\u0456\u0434 \u0434\u043e \u00a350,000 = \u0436\u043e\u0434\u043d\u0438\u0445 \u0437\u043c\u0456\u043d, \u0432\u0438 \u0437\u0430\u043b\u0438\u0448\u0430\u0454\u0442\u0435\u0441\u044f \u043d\u0430 \u0441\u0442\u0430\u0440\u0456\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0456.<\/p>\n<\/li>\n

    • \n

      \u0414\u043e\u0445\u0456\u0434 \u043f\u043e\u043d\u0430\u0434 \u00a350,000 = \u043f\u0435\u0440\u0435\u0445\u0456\u0434 \u043d\u0430 MTD \u043e\u0431\u043e\u0432’\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u0437 \u043a\u0432\u0456\u0442\u043d\u044f 2026 \u0440\u043e\u043a\u0443.<\/p>\n<\/li>\n

    • \n

      \u0417\u0432\u0456\u043b\u044c\u043d\u0435\u043d\u043d\u044f \u0434\u0430\u044e\u0442\u044c \u043b\u0438\u0448\u0435 \u0437 \u0432\u0430\u0433\u043e\u043c\u0438\u0445, \u043e\u0431’\u0454\u043a\u0442\u0438\u0432\u043d\u0438\u0445 \u043f\u0440\u0438\u0447\u0438\u043d \u0447\u0435\u0440\u0435\u0437 \u043f\u0440\u044f\u043c\u0435 \u0437\u0432\u0435\u0440\u043d\u0435\u043d\u043d\u044f \u0434\u043e HMRC.<\/p>\n<\/li>\n<\/ul>\n

       <\/p>\n

      \u0410\u0432\u0442\u043e\u0440:<\/b> Jelena Vitkovskaja<\/p>\n","protected":false},"excerpt":{"rendered":"

      MTD \u0434\u043b\u044f ITSA: \u0445\u0442\u043e \u043c\u0430\u0454 \u0440\u0435\u0454\u0441\u0442\u0440\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0443 2026 \u0440\u043e\u0446\u0456 \u0442\u0430 \u0449\u043e \u0440\u043e\u0431\u0438\u0442\u0438, \u044f\u043a\u0449\u043e \u043d\u0430\u0434\u0456\u0439\u0448\u043e\u0432 \u043b\u0438\u0441\u0442 \u0432\u0456\u0434 HMRC \u041f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0440\u043e\u043a\u0443 2025\u20132026 \u0431\u0430\u0433\u0430\u0442\u043e \u0441\u0430\u043c\u043e\u0437\u0430\u0439\u043d\u044f\u0442\u0438\u0445 (self-employed) \u043f\u043e\u0447\u0430\u043b\u0438 \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0442\u0438 \u0442\u0430\u043a \u0437\u0432\u0430\u043d\u0456 \u00ab\u043b\u0438\u0441\u0442\u0438 \u0449\u0430\u0441\u0442\u044f\u00bb \u0432\u0456\u0434 HM Revenue & Customs \u0449\u043e\u0434\u043e \u043c\u0430\u0439\u0431\u0443\u0442\u043d\u044c\u043e\u0433\u043e \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0443 \u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0443 Making Tax Digital (MTD) \u0434\u043b\u044f Income Tax. \u0417\u0432\u0456\u0441\u043d\u043e, \u0446\u0435 \u0432\u0438\u043a\u043b\u0438\u043a\u0430\u0454 \u043a\u0443\u043f\u0443 \u0437\u0430\u043f\u0438\u0442\u0430\u043d\u044c: \u0447\u0438 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u0442\u0435\u0440\u043c\u0456\u043d\u043e\u0432\u043e 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