Known Gap: Self-Employment Reports Not Yet Available (v1.0.280)

Known Gap: Self-Employment Reports Not Yet Available

Severity: High
Identified in: v1.0.280
Affects: Self-employed taxpayers using the platform for MTD ITSA compliance

Overview

As of v1.0.280, the Reports section of the platform covers property income only. If you are self-employed — or a landlord who also has self-employment income — a significant portion of the reporting you need for MTD ITSA compliance is not yet available.

This page explains exactly what is missing, who is affected, and what you can expect going forward.

What Is Currently Available

The following reports can be generated today:

Annual Property Income Statement — a year-end breakdown of your rental income and allowable property expenses, aligned to HMRC property income categories
Transaction Export — a downloadable export of all imported and categorised transactions for a given tax period

What Is Not Yet Available

Self-Employment Annual Statement

There is currently no annual statement for self-employment income sources. Taxpayers with one or more self-employed businesses registered on the platform cannot generate a structured year-end summary of SE income and expenses.

This report is the self-employment counterpart to the Annual Property Income Statement and is required for MTD ITSA annual reporting obligations.

SA302-Equivalent Income Summary

An SA302 is HMRC's official summary of a taxpayer's total income and tax calculation for a given year. The platform does not yet produce an equivalent consolidated view combining property income and self-employment income into a single income summary.

This is particularly important for landlords with mixed income sources who need a single document to review or share with a mortgage provider or accountant.

Capital Gains Summary

Landlords who have disposed of a property during the tax year need to report capital gains or losses. There is no capital gains summary report in the platform as of this release.

MTD Crystallisation Summary Report

Before submitting a Final Declaration to HMRC (the MTD equivalent of a Self Assessment return), taxpayers need to confirm that all income sources have been reported and reconciled. The platform does not yet generate a crystallisation summary report to support this step.

Who Is Affected

User Type	Impact
Landlords with property income only	Low — annual property statement is available
Self-employed taxpayers	High — no annual SE report available
Landlords with both property and SE income	High — no consolidated or SE report available
Landlords who have sold a property this year	High — no capital gains summary available
Any user approaching Final Declaration	Medium–High — no crystallisation summary to review before submitting

Workaround

While these reports are not yet available in the platform, you can:

Use the Transaction Export to download all categorised transactions and prepare manual summaries in a spreadsheet
Cross-reference your quarterly submission data directly in the Submissions section for each income source
Consult your accountant using the exported data as source material

These are temporary measures. The missing report types are required for the platform to fully support the MTD ITSA lifecycle and are being prioritised accordingly.