HMRC have confirmed that Making Tax Digital for Income Tax Self Assessment will be delayed. Instead of an April 2024 start, it will now be set back to April 2026 with a phased introduction.
From April 2026, those who are Self Employed or Landlords with an income over £50,000 will
need to keep digital records and provide quarterly updates to HMRC using approved software. Those with income between £30,000 and £50,000 will begin in April 2027.
More details are available on the HMRC website.