3 March 2026 - The Joint Professional Bodies Engagement Letters Working Party have published amendments to the MTD for income tax schedule, namely:

1. Paragraphs 13 and 34 have been updated to remove reference to requiring confirmation from clients that the data provided is correct and complete. The change ensures consistency amongst the proforma schedules and aims to avoid issues should members not request confirmation.
2. At paragraph 23, further examples of ad-hoc services have been added to reflect changes made to other proforma schedules.
3. At paragraph 43, the VAT registration statutory time limits have been updated for consistency amongst the other proforma schedules.   

25 November 2025 – The Joint Professional Bodies Engagement Letters Working Party have published amendments to the MTD for income tax schedule, namely: 

1. The term ‘year-end tax returns’ used in paragraphs 16, 36, 37, 38 and 39, has been replaced with the term ‘year-end tax return’.
2. At paragraph 3, reference to the default cash basis threshold of £150,000 has been removed due to the removal of the default cash basis threshold.
3. A new paragraph (paragraph 35) has been added to make the responsibilities regarding retention of records clearer. The new paragraph states that clients have a legal responsibility to retain their documents and records, and they should maintain access where the accounting records are accessed via a third party.
4. Updated numbering to ensure all paragraphs are consecutively numbered.

Page last reviewed 22 April 2026