Sign up for Making Tax Digital for Income Tax
If you're a sole trader or landlord, use the online service to sign up for Making Tax Digital for Income Tax.
If you’re an agent there’s a different way to sign up your client for Making Tax Digital for Income Tax.
You’re required to use Making Tax Digital for Income Tax from 6 April 2026 if your total annual income from self-employment and property is over £50,000.
Before you submit your tax return using Making Tax Digital for Income Tax, you’ll need to include other sources of income and gains in your compatible software.
When to sign up
If you’re required to use Making Tax Digital for Income Tax from 6 April 2026, you should sign up before that date so you are prepared.
HMRC will check that you’re eligible to sign up based on the details that you provide.
If you use an agent, they can sign you up instead.
You still need to submit a Self Assessment tax return for the tax year before you start using Making Tax Digital for Income Tax.
To sign up for Making Tax Digital for Income Tax you must:
- be registered for Self Assessment
- have submitted a tax return in the last 2 years
If you’re signing up voluntarily
You can sign up for Making Tax Digital for Income Tax before you’re required to use it to help you get ready.
For example, you may be required to use it from 6 April 2027, but you can sign up and volunteer:
- now, for the current tax year (2025 to 2026) — you’ll need to use software that works with Making Tax Digital for Income Tax to send any missed quarterly updates for the year so far
- from 6 April 2026, for the next tax year (2026 to 2027)
Before you sign up
Check if you may be exempt from Making Tax Digital for Income Tax. If you are exempt, you will not have to sign up.
You should read the step by step guidance, if you have not already done so, to make sure you:
- understand if you need to use the service
- understand how to use Making Tax Digital for Income Tax (such as creating digital records, sending quarterly updates and submitting your tax return)
- have software that works with Making Tax Digital for Income Tax — always check with the software provider to make sure their software will meet your needs
Penalties for Making Tax Digital for Income Tax
If you’re required to use Making Tax Digital for Income Tax from 6 April 2026, HMRC will not apply penalty points for late quarterly updates for the first tax year (2026 to 2027). Penalties will still apply for late tax returns or if you pay your tax bill after the due date.
If you’re signing up voluntarily, make sure you understand what penalties apply if you’re volunteering for Making Tax Digital for Income Tax. HMRC will contact you to confirm when you’ve become liable for these penalties after you’ve signed up.
What you’ll need
In the sign up service, you should tell HMRC about your active sole trader and property income.
You’ll need:
- your business start date or the date you started receiving property income (if this is within the last 2 tax years)
- to confirm the tax year you will start using Making Tax Digital for Income Tax
If you’re a sole trader, you’ll also need:
- your business name — this is the name you use on your invoices
- your business address
- the nature of your business (your trade)
If you have multiple self-employment income sources or property businesses, you’ll need to check each one in the online service and add any that are missing.
How to sign up
You’ll need to use the same user ID and password you got when you registered for Self Assessment.
You may be asked to provide further proof of your identity to use this service. You can do this by:
- using an app on your mobile phone to match a photo of your face to your passport or driving licence
- answering questions about information we already hold about your identity — for example, passport, credit reference, driving licence, Self Assessment, latest P60, or a recent payslip
Online services may be slow during busy times. Check if there are any problems with this service.
Updates to this page
-
Guidance has been updated to make clear who needs to use Making Tax Digital for Income Tax from April 2026 and what they need to sign up. It has also been updated to confirm that anyone signing up must be registered for Self Assessment and have submitted a tax return in the last 2 years. Information about penalties has been updated. Information about exemptions has been added.
-
Information about what Making Tax Digital for Income Tax is has been updated.
-
The 'Who cannot sign up voluntarily' section has been updated to remove those who have income from a furnished holiday let.
-
Information about when penalties will be applied has been clarified. Information about identification checks that may happen when you sign up and about what you need to do if you want to sign up early or sign up in the future has been added.
-
The list of who cannot voluntarily sign up for Making Tax Digital for Income Tax has been updated.
-
Information added to confirm that you need to sign up each income source for Making Tax Digital for Income Tax if you have multiple sources of income.
-
On Monday 22 April information for users who want to voluntarily sign up now was updated as you can now use the sign up service instead of a software provider. Information about who can and cannot sign up voluntarily was updated.
-
Welsh translation added.
-
The date for helping to test and develop Making Tax Digital for Income Tax has been extended to 6 April 2026.
-
The steps to take and what you will need before using Making Tax Digital for Income Tax have been updated. The criteria for voluntarily signing up now has also been updated.
-
Information to check if you can voluntarily sign up now has been added. Information on what to do after you’ve signed up has been removed as this is covered in the Using Making Tax Digital for Income Tax guidance.
-
Information on what you'll need and before you sign up for Making Tax Digital for Income Tax has been updated.
-
Updated information on what to do after you've signed up.
-
Added translation
-
Information has been added to let you know that if you use an agent they can send you an authorisation request link.
-
Register for a webinar on 29 July for information on the Making Tax Digital for Income Tax pilot.
-
Welsh translation has been added.
-
First published.