从2026年4月开始,英国自营职业者和收入超过50 000英镑的房东必须每季度提交数字税更新报告。 Starting April 2026, UK self-employed and landlords earning over £50,000 must file quarterly digital tax updates.

自2026年4月6日起,英国自营职业的个人和收入超过50 000英镑的房东必须使用数字记录,并根据 " 将税收数字化用于所得税 " 倡议,每季度向高棉和高棉委员会提交最新资料。 Starting April 6, 2026, UK self-employed individuals and landlords with income over £50,000 must use digital records and submit quarterly updates to HMRC under the Making Tax Digital for Income Tax initiative. 这一变化是更广泛的数字税转换的一部分,以实时报告取代年度自我评估,以提高准确性,简化现金流动规划,减少年终压力。 The change, part of a broader digital tax shift, replaces annual Self Assessment with real-time reporting to improve accuracy, ease cash flow planning, and reduce year-end stress. 纳税人可以使用兼容的软件追踪收入和支出,纠正今后更新中的错误,并以数字形式提交回报。 Taxpayers can use compatible software to track income and expenses, correct errors in future updates, and file returns digitally. 将从业主开始分阶段推出,到2027年扩大到更多的纳税人。 A phased rollout will begin with landlords, expanding to additional taxpayers by 2027. 为了缓解转型,HMRC提供支持和宽限期,目前已有2000多份试验提交成功完成. HMRC offers support and a grace period to ease the transition, with over 2,000 test submissions already completed successfully.