MTD ITSA lists every Making Tax Digital for Income Tax client of the firm for one tax year: whether they are connected to HMRC, how many quarterly updates have gone, whether any is overdue, and whether the final declaration has been made. Turn it on as described in Firm-wide return lists.
Where the figures come from
The list does not call HMRC. It reads the obligations already fetched for each client, which are refreshed whenever someone opens that client’s MTD ITSA dashboard or the quarterly updates screen. So the quarter counts are as fresh as each client’s last visit. If a client’s figures look stale, open their dashboard from the row and come back. A client whose last fetch failed shows “HMRC sync error” in the Quarterly updates column.
Which clients appear
Individuals the firm has signed up for MTD ITSA, plus any individual who already has an MTD tax year or business recorded. A client who only has a Self Assessment return is not listed here; use SA100 Returns for them.
What each row shows
- Client — the individual’s name, linking to their MTD ITSA dashboard for the chosen year.
- NINO — the National Insurance number from the client’s record, which HMRC uses to identify them.
- Tax year — the year chosen in the dropdown. The list opens on the year in progress.
- Status — one of the words below. Overdue also carries a red Late badge.
- Quarterly updates — “2 of 4 quarters sent”, counting every quarterly obligation of every business the client has for the year.
- Deadline — 31 January after the end of the tax year, when the final declaration is due.
The status words
- Not connected — the client is not authorised with HMRC: neither their own connection nor, if they are set to use it, the firm’s agent connection is in place. Nothing can be fetched or sent until this is fixed; see Connecting to HMRC. This status takes precedence over everything else.
- Not started — connected, but no MTD tax year exists yet for the chosen year.
- Awaiting obligations — the year exists but no quarterly obligations have been fetched for it. Open the client’s dashboard to fetch them.
- Quarterly updates — the normal state during the year: some quarters sent, the rest not yet due.
- Overdue — at least one quarterly update is past its due date and has not been sent. An update becomes overdue the day after HMRC’s due date.
- Amended — the year was reopened after its final declaration.
- Final declaration done — HMRC accepted the final declaration for the year; see The final declaration and managing tax years.
The action menu
Besides opening the dashboard and the client’s record, each row’s action menu goes straight to the client’s Quarterly updates screen and, once the year exists, to the Final declaration screen.
The MTD for ITSA card on the firm dashboard
The firm dashboard’s MTD for ITSA card reads the same fetched obligations. Its Overdue tile counts quarterly updates past their due date across every client, turning red when there are any, and the card lists the next three updates due, overdue first, each linking to the client’s year. The line beneath names the next due date and reminds you the figures are from each client’s last HMRC sync.
Back to Firm-wide return lists.
