Guidance and other useful information
Making Tax Digital for Income Tax guidance, how to register for support and other information on GOV.UK.
HMRC has published comprehensive and detailed guidance on GOV.UK about all elements of Making Tax Digital for Income Tax.
Our collection of essential Making Tax Digital for Income Tax guidance includes a step-by-step guidance for agents.
Take the time to read this guidance thoroughly so that you understand the impact of Making Tax Digital on both you and your clients.
You might also find it useful to read:
- The Tax Agent’s Handbook which contains information relevant to all agents dealing with HMRC
- HMRC’s monthly Agent Update newsletter containing articles about latest hot topics, with regular features about Making Tax Digital for Income Tax.
- HMRC’s Ready, Steady, File! newsletter for participants of the Making Tax Digital for Income Tax 2025 testing programme
HMRC’s Agent Engagement team is running interactive group sessions on Microsoft Teams to provide guidance and support with Making Tax Digital for Income Tax. You’ll get direct access to HMRC specialists and get your questions answered in real time.
Register your interest through our online form. To access the form, you’ll need to sign in with your Government Gateway ID and password linked to your Agent Services Account (ASA).
If you do not yet have an account, you can access the form by signing in with your online services for agents account. In this case, you’ll need to enter your contact details manually.
Once you’ve completed the form, HMRC will be in touch with relevant support options including instructions for joining an interactive session.
HMRC is running a series of online webinars to help agents get ready for Making Tax Digital for Income Tax.
These webinars give you a chance to hear directly from HMRC about what you need to know and do.
You can:
- attend a live webinar
- watch a recording of a webinar that has already happened
Register for HMRC webinars for Making Tax Digital for Income Tax.
Videos about Making Tax Digital
HMRC has created a dedicated playlist of videos to support you to act on Making Tax Digital for Income Tax, including:
- setting up an Agent Services Account
- add client authorisations to your Agent Services Account
- how to sign up your client
HMRC is running a major communications campaign to support the launch of Making Tax Digital for Income Tax.
Our ‘Tax is changing’ campaign page is a useful beginner’s guide to Making Tax Digital for Income Tax, aimed primarily at unrepresented taxpayers.
We have also made some of our communications and campaign materials available for you to use on your own platforms. including approved social media and newsletter copy and other downloadable videos.
Go to HMRC campaign resources for Making Tax Digital for Income Tax
HMRC has been writing to everyone whose total income from self-employment and property was more than £50,000, in their 2024 to 2025 tax return.
These letters are not being sent to agents but you can see a copy of the text below.
Dear Customer
You will need to change the way you report your income and expenses to HMRC
We’re introducing Making Tax Digital for Income Tax for some sole traders and landlords.
You’ll need to use Making Tax Digital for Income Tax from 6 April 2026 as your total income was over £50,000 from self-employment and property in your 2024 to 2025 tax return. This is your qualifying income which is worked out before expenses or taxes are deducted.
If we’ve already confirmed that you’re digitally excluded for Making Tax Digital for Income Tax, please ignore this letter.
What is Making Tax Digital for Income Tax
Making Tax Digital for Income Tax is a new way for sole traders and landlords to report income and expenses to HMRC. You, or your agent if you have one, will need to use software that works with Making Tax Digital for Income Tax to:
- create, store and correct digital records of your self-employment and property income and expenses
- send your quarterly updates to HMRC
- submit your tax return by 31 January the following year.
Act now to get ready for 6 April 2026
You will need to:
-
get commercial software that works with Making Tax Digital for Income Tax to keep digital records, submit quarterly updates and file your tax return. From the 2026 to 2027 tax year, you’ll no longer be able to file using the current HMRC Online Tax Return system or by paper.
-
sign up for Making Tax Digital for Income Tax, so you’re ready to use the service from 6 April 2026.
If you have a tax accountant or agent, you should speak to them first about what you need to do and provide them with a copy of this letter.
Please scan the QR code at the top of this letter for more guidance on the steps you need to take to prepare. You can also find information on exemptions and what to do if you do not think you need to use Making Tax Digital for Income Tax.
Alternatively, go to GOV.UK and search for ‘Making Tax Digital for Income Tax for sole traders and landlords: step by step
Your 2025 to 2026 Self Assessment tax return
You should still submit your tax return for the 2025 to 2026 tax year as normal. Financial penalties will be applied where a tax return or payment is made after the due date.
New penalties
Under the new late submission penalties, a penalty point is awarded where a quarterly update or tax return deadline is missed. Once a four-point threshold is reached, a financial penalty will be issued.
For the 2026 to 2027 tax year only, you will not receive a penalty point if your quarterly update is submitted late. Whilst there is no penalty, you must submit the quarterly updates before a tax return can be submitted. A penalty point will still be awarded where tax returns are not submitted by the 31 January 2028 deadline.
From the 2027 to 2028 tax year, penalty points will be applied if you submit any quarterly update or tax return late.
There are also new penalties for late payment of tax from the 2026 to 2027 tax year which are more proportionate to how long it takes you to pay what you owe.
Yours faithfully