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 MTD | Reporting obligation |
|---|---|---|
| Income |
|
|
| Trading income (self employment) | Yes | Quarterly (in-year) and as part of the end of year process |
| Property income (including joint) | Yes | Quarterly (in-year) and as part of the end of year process |
| Foreign property income | Yes | Quarterly (in-year) and as part of the end of year process |
| Employment Income | Yes | End of year process (brought from HMRC) |
| Pension Income (including State Pension) | Yes | End of year process (brought from HMRC) |
| UK interest | Yes | End of year process (can be tagged in year in untied) |
| UK dividends | Yes | End of year process (can be tagged in year in untied) |
| Foreign interest | Yes | End of year process (direct entry) |
| Foreign dividends | Yes | End of year process (direct entry) |
| Capital Gains (and Capital Gains Tax) | Yes | End of year process (direct entry) |
| Partnership income (individual partner share) | Yes | End of year process (direct entry) |
|
|
|
|
| Other |
|
|
| CIS Deductions | Yes | End of year process (brought from HMRC) |
| Charitable Donations | Yes | End of year process (can be tagged in year in untied) |
| Pension Contributions (incl. charges and reliefs) | Yes | End of year process (can be tagged in year in untied) |
| Student Loans | Yes | End of year process (brought from HMRC) |
| HICBC (High Income Child Benefit Charge) | Yes | End of year process |
| Marriage Allowance | Yes | End of year process |