What is an End of Period Statement?
The end of period statement (EOPS) submission requirements have been eliminated from MTD for ITSA.
The government recognised that most information included in an EOPS was already present in the Final Declaration – creating unnecessary duplicate work for taxpayers and their advisers.
Making tax digital
Making tax digital for income tax or MTD for ITSA is the name HMRC give to their programme which is tasked with digitally updating the self assessment tax return system.
You can use our Making Tax Digital guide to find out more about MTD for ITSA.
Reviewed by Tony Shanks, Operations Director Tax Rebate Services and member of Association of Tax Technicians (ATT)