MTD ITSA - expenses

Will HMRC want to see the disallowed expenses in the quarterly reporting? or only the allowable expenses?

Hi Eloise Brown,
It will be all expenses as it is now.
Thank you.

so to confirm we only report the allowable expenses as deductions? and ignore the disallowed expenses?

Hi ,
 

You declare the disallowed expenses in the tax return, so that they can be added to the gross proft, just as you declare the allowable expenses to remove them from the gross profit. Thank you .