What we monitor: MTD ITSA quarterly updates

How PenaltyProof monitors the four fixed MTD ITSA quarterly update deadlines and the final declaration.

What we track

PenaltyProof alerts on the four fixed MTD ITSA quarterly update deadlines (7 Aug, 7 Nov, 7 Feb, 7 May) and the 31 January final declaration deadline. These are practice-level alerts.

Mandation income band gate

Per the implementation (Decision 3, Day 8): if a client has no income band configured, they are treated as mandated (conservative default). Clients explicitly set below the mandation threshold are excluded from MTD ITSA alerts. The income band gate reflects SI 2024/167: above £50,000 from April 2026, above £30,000 from April 2027.

Alert stages (paid plans)

Alerts at 30, 14, 7, and 0 days before each quarterly deadline and the final declaration. Thresholds follow _MTD_ITSA_THRESHOLDS.

What we do not monitor

We do not verify whether the quarterly update was accepted by HMRC, whether the update data is correct, or whether the client is using MTD-compatible software. We do not track end-of-period statements (EOPS) separately.

Cross-link

See /deadlines/mtd-itsa-quarterly-update-deadline and /deadlines/mtd-itsa-final-declaration-deadline.

Common questions

What are the MTD ITSA alert deadlines?

Four quarterly update deadlines: 7 August, 7 November, 7 February, and 7 May. Plus the 31 January final declaration. Alerts at 30, 14, 7, and 0 days before each.

What configuration is needed for MTD ITSA alerts?

MTD ITSA alerts fire at the practice level with no per-company setup. The income band gate means clients explicitly set below the mandation threshold (£50,000 income from April 2026, £30,000 from April 2027) are excluded. No income band set = treated as mandated (conservative default).

Does PenaltyProof check whether clients are using MTD-compatible software?

No. We alert on the statutory submission deadlines only. Whether the client is using compatible software is outside the scope of our monitoring.

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