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FeaturesMaking Tax DigitalUpdated February 26, 2026

All Five MTD Gaps Are Closed — Design Doc Archived

All Five MTD Gaps Are Closed — Design Doc Archived

Release: v1.0.96
Date: 2026-02-24
Type: Documentation Housekeeping

With the release of v1.0.96, the design document docs/plans/2026-02-24-mtd-gaps-design.md has been formally archived. This document was written to track five areas where the Making Tax Digital (MTD) integration was incomplete. Every one of those gaps has since been filled, and the design has been fully translated into working code.

This post summarises what each gap was and confirms how it was addressed.

The Five Gaps — Now Fully Implemented

1. HMRC Business Discovery

The platform can now discover and store HMRC business records associated with a landlord's National Insurance Number. These are persisted in the hmrc_businesses table, enabling downstream operations (such as obligation fetching and submission) to be scoped correctly to the right HMRC business entity.

2. Cross-Property Aggregation

Income and expense data from multiple properties belonging to a single landlord is now aggregated at the HMRC business level before submission. Quarterly summaries are computed across the landlord's entire property portfolio, satisfying HMRC's requirement that figures be reported at the business level rather than per-property.

3. Obligations Dashboard

Landlords can now view their MTD obligations — the quarterly periods for which HMRC expects a submission — directly within the platform. This is powered by the getObligations tRPC procedure, which retrieves obligation windows from HMRC and surfaces them in the UI so landlords can track what is due and when.

4. Amendment Support

Previously submitted quarterly figures can now be amended. The schema tracks amendment history via amendedAt (timestamp of the most recent amendment) and amendmentCount (total number of amendments made), providing a clear audit trail of changes made to already-submitted returns.

5. Annual Adjustments UI

Year-end adjustments — such as private use disallowances, loss relief, and balancing charges — can now be entered and submitted through a dedicated UI. These are stored in the hmrc_annual_adjustments table and form part of the End of Period Statement (EOPS) flow.

What Remains Out of Scope

Furnished Holiday Lettings (FHL) support is not implemented and is not planned for the current roadmap. The FHL property type operates under different HMRC rules and will require a separate design and implementation effort when prioritised.

Summary

The MTD integration is now feature-complete relative to the original gap analysis. The platform supports the full lifecycle of a quarterly MTD submission for UK landlords with standard residential property income:

  • Business entity discovery via HMRC API
  • Multi-property income/expense aggregation
  • Obligations tracking
  • Submission amendments with audit trail
  • Annual adjustment entry and submission

No application code changed in v1.0.96 — this release simply reflects that the design document describing these gaps has been retired now that the work is done.