What does untied support in MTD including non-mandated sources?
This table shows MTD income sources which untied supports. Some of these may not be publicly surfaced. Contact us if they apply to you.
HMRC refers to mandated and non-mandated sources. Broadly the mandates sources are those that relate to trading (being self employed) and property income.
| Income or relief | In untied | Is this a "mandated" MTD source? |
|---|---|---|
| Income | ||
| Trading income (self employment) | Yes | Yes |
| Property income (including joint) | Yes | Yes |
| Foreign property income | Ask us | Yes |
| Employment Income | Yes | No |
| Pension Income (including State Pension) | Yes | No |
| UK interest | Yes | No |
| UK dividends | Yes | No |
| Foreign interest | Not yet | No |
| Foreign dividends | Not yet | No |
| Capital Gains (and Capital Gains Tax) | Yes | No |
| Other | ||
| CIS Deductions | Yes | No |
| Charitable Donations | Yes | No |
| Pension Contributions (incl. charges and reliefs) | Yes | No |
| Student Loans | Yes | No |
| HICBC (High Income Child Benefit Charge) | Planned once available from HMRC | No |
| Marriage Allowance | Yes | No |