LIMITED COMPANY — NOT IN SCOPE

Good news: this doesn't apply to your company.

At any turnover. There's no threshold, no phase-in date, nothing to prepare for on the company side.

Why not

MTD for Income Tax only ever touches Income Tax — and a limited company pays Corporation Tax, not Income Tax. The two systems are separate.

More than that: HMRC confirmed in its Transformation Roadmap (21 July 2025) that it is not proceeding with "MTD for Corporation Tax" at all. There's no date, no pilot, no current plan.

Corporation Tax basics on GOV.UK →

Where it can still reach you personally

If you also have sole trader or personal rental income outside the company, that income is tested against the MTD thresholds exactly like anyone else's
Salary and dividends drawn from your own company do not count toward the qualifying income threshold

If either of those applies to you, the sole trader or landlord guide covers what's actually relevant to your situation.

Sole trader guide → | Landlord guide →

What hasn't changed

Your Corporation Tax filing carries on as before — annual accounts to Companies House, and a CT600 return to HMRC.

Why not

Where it can still reach you personally

What hasn't changed

Sources