{"id":4102,"date":"2022-12-22T00:00:00","date_gmt":"2022-12-22T00:00:00","guid":{"rendered":"https:\/\/well-tax.com\/extension-of-making-tax-digital-for-income-tax-for-self-assessment\/"},"modified":"2023-09-25T18:56:44","modified_gmt":"2023-09-25T17:56:44","slug":"extension-de-lapplication-de-limpot-numerique-making-tax-digital-a-limpot-sur-le-revenu-pour-lauto-evaluation","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/extension-of-making-tax-digital-for-income-tax-for-self-assessment\/","title":{"rendered":"Prolongation de la mise en place du Making Tax Digital pour l'imp\u00f4t sur le revenu dans le cadre de l'auto-\u00e9valuation"},"content":{"rendered":"<div \"segoe=\"\" 12px;\"=\"\" arial,=\"\" class=\"OutlineElement Ltr SCXW90926165 BCX9\" font-size:=\"\" sans-serif;=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\" ui\",=\"\" verdana,=\"\" web\",=\"\">\n<p><span><span>Rendre l'imp\u00f4t num\u00e9rique pour l'imp\u00f4t sur le revenu <\/span><span>Auto-\u00e9valuation<\/span><span> (MTD pour ITSA) sera d\u00e9sormais obligatoire \u00e0 partir d'avril 2026, au lieu d'avril 2024, comme pr\u00e9c\u00e9demment. <\/span><span>indiqu\u00e9<\/span><span>.<\/span><\/span><span>\u00a0<\/span><\/p>\n<\/div>\n<div \"segoe=\"\" 12px;\"=\"\" arial,=\"\" class=\"OutlineElement Ltr SCXW90926165 BCX9\" font-size:=\"\" sans-serif;=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\" ui\",=\"\" verdana,=\"\" web\",=\"\">\n<p><span><span>Le gouvernement britannique est conscient que <\/span><span>entreprises<\/span><span> et les ind\u00e9pendants sont confront\u00e9s \u00e0 des probl\u00e8mes consid\u00e9rables <\/span><span>\u00e0 la suite de<\/span><span> la situation \u00e9conomique difficile.<\/span><\/span><span>\u00a0<\/span><\/p>\n<\/div>\n<div \"segoe=\"\" 12px;\"=\"\" arial,=\"\" class=\"OutlineElement Ltr SCXW90926165 BCX9\" font-size:=\"\" sans-serif;=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\" ui\",=\"\" verdana,=\"\" web\",=\"\">\n<p><span><span>Le passage \u00e0 la MTD pour l'ITSA pour les ind\u00e9pendants et les petites entreprises <\/span><span>propri\u00e9taires<\/span><span> est un ajustement substantiel tant pour les agents que pour les contribuables.<\/span><\/span><span>\u00a0<\/span><\/p>\n<\/div>\n<div \"segoe=\"\" 12px;\"=\"\" arial,=\"\" class=\"OutlineElement Ltr SCXW90926165 BCX9\" font-size:=\"\" sans-serif;=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\" ui\",=\"\" verdana,=\"\" web\",=\"\">\n<p>\u00a0<\/p>\n<p><span><span>En d'autres termes, <\/span><span>HMRC <\/span><span>croit<\/span><span> il <\/span><span>est <\/span><span>appropri\u00e9e pour<\/span><span> prendre le temps <\/span><span>requis<\/span><span> pour mettre en \u0153uvre correctement le MTD, <\/span><span>effet de levier<\/span><span> les avantages qu'elle procure, et de tester et d'apprendre au fur et \u00e0 mesure.<\/span><\/span><span>\u00a0<\/span><\/p>\n<\/div>\n<div \"segoe=\"\" 12px;\"=\"\" arial,=\"\" class=\"OutlineElement Ltr SCXW90926165 BCX9\" font-size:=\"\" sans-serif;=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\" ui\",=\"\" verdana,=\"\" web\",=\"\">\n<p><span><span>En outre<\/span><span>HMRC<\/span><span> officiellement<\/span><span> a annonc\u00e9 que les travailleurs ind\u00e9pendants et les <\/span><span>propri\u00e9taires<\/span><span> gagner plus de 50 000 \u00a3 serait <\/span><span>requis<\/span><span> de conserver des documents num\u00e9riques et <\/span><span>fournir<\/span><span> des mises \u00e0 jour trimestrielles au moyen d'un logiciel conforme au MTD \u00e0 partir d'avril 2026. L'obligation s'appliquera aux particuliers gagnant entre 30 000 et 50 000 livres sterling \u00e0 partir d'avril 2027. La plupart des contribuables devraient <\/span><span>\u00eatre requis<\/span><span> de le faire d'ici avril 2027.<\/span><\/span><span>\u00a0<\/span><\/p>\n<\/div>\n<div \"segoe=\"\" 12px;\"=\"\" arial,=\"\" class=\"OutlineElement Ltr SCXW90926165 BCX9\" font-size:=\"\" sans-serif;=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\" ui\",=\"\" verdana,=\"\" web\",=\"\">\n<p>\u00a0<\/p>\n<p><span><span>Le gouvernement <\/span><span>reste<\/span><span> s'est engag\u00e9e \u00e0 introduire la MTD pour l'ITSA dans les partenariats <\/span><span>plus tard<\/span><span>, <\/span><span>qui<\/span><span> n'est pas encore<\/span><span>o \u00e0 confirmer.<\/span><\/span><span>\u00a0<\/span><span><span>Avant de prendre d'autres mesures, le gouvernement britannique examinera les besoins des petites entreprises, en particulier celles qui se situent en dessous du seuil de 30 000 livres sterling. En cons\u00e9quence, le service MTD pour les ASTI sera con\u00e7u de mani\u00e8re \u00e0 <\/span><span>se concentrer sur les personnes \u00e0 faibles revenus<\/span><span>. <\/span><span>T<\/span><span>Le gouvernement britannique pr\u00e9sentera ses plans pour tout nouveau mandat de MTD pour l'ITSA, en consultation avec les entreprises, les contribuables, les agents et d'autres parties prenantes.<\/span><span> <\/span><span>Ils pourront ainsi s'acquitter de leurs obligations en mati\u00e8re d'imp\u00f4t sur le revenu de la mani\u00e8re la plus efficace possible.<\/span><\/span><span>\u00a0<\/span><\/p>\n<p>\u00a0<\/p>\n<p><span>Camilla Formicola<\/span><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) will now be mandatory starting in April 2026, rather than April 2024, as previously indicated.\u00a0 The UK government is aware that companies and self-employed individuals are facing considerable problems as a result of the challenging economic situation.\u00a0 The transition to MTD for ITSA for self-employed [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-4102","post","type-post","status-publish","format-standard","hentry","category-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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