On 23 September HMRC announced a 1-year delay.  MTD for ITSA will begin BETA April 22, with full go live April 24.  They’ve done this to aid business recovery post- COVID

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“The Government recognises the challenges faced by many UK businesses and their representatives as the country emerges from the pandemic over the last year. In recognition of this and of stakeholder feedback, we will now be introducing MTD for ITSA a year later, in the tax year beginning in April 2024. General partnerships will not be required to join MTD for ITSA until the tax year beginning in April 2025. The date at which all other types of partnerships will be required to join will be confirmed later.”