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 sent letters since Autumn 2025, confirming who needs to sign up for and use Making Tax Digital for Income Tax in the 2026 to 2027 tax year.
From September 2026, HMRC will start writing to customers who need to use the service but have not signed up, to let them know HMRC has signed them up on their behalf.
Letters will arrive by post or can be viewed in HMRC online services depending on customer preferences. This will happen in stages over the coming months and customers will be contacted after HMRC has signed them up.
Letters are not sent to agents but you can see a copy of them below.
These letters were correct at time of publication but may iterate over time.
Telling customers about Making Tax Digital for Income Tax
HMRC has previously written to everyone with self-employment or property income over £50,000 in their 2024 to 2025 return to remind them to sign up for Making Tax Digital for Income Tax.
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
Contacting customers who have not signed up to Making Tax Digital for Income Tax
From September 2026, customers who need to use Making Tax Digital for Income Tax for the 2026 to 2027 tax year and have not yet signed up, will start to be signed up by HMRC. This will be based on their last Self Assessment tax return where our records show their qualifying income was over £50,000 in the 2024 to 2025 tax year.
This will happen in stages over the coming months and customers will only be contacted after HMRC has signed them up.
Dear Customer
The way you report your income and expenses to HMRC changed on 6 April 2026
We wrote to you last year about Making Tax Digital for Income Tax and explained there would be changes to the way some sole traders and landlords report income and expenses.
From 6 April 2026, you have been legally required to use Making Tax Digital for Income Tax. You, or your agent if you have one, will need to use compatible software to:
- create and store the correct digital records of your self-employment, property income and expenses
- send your quarterly updates to HMRC (summaries of your digital records)
- submit your tax return (we’ll send you a notice for this)
We’ve now automatically signed you up to Making Tax Digital for Income Tax as our records show your qualifying income (total turnover from self-employment and property, before you deduct expenses or taxes) is over £50,000.00 in your latest tax return.
If you have a tax accountant or agent, you may want to discuss this letter with them.
What to do now
1. Access your HMRC online services
Sign in to your HMRC online services account to access the Making Tax Digital for Income Tax service and check your details are correct.
If you’ve never used HMRC online services, you’ll first need to setup an account.
You can find out more on GOV.UK by searching ‘HMRC online services: sign in or set up an account’.
2. Choosing commercial software that works with Making Tax Digital for Income Tax
HMRC does not supply software for Making Tax Digital for Income Tax. You can find software that best suits your needs by using our software finding tool.
For more information, go to GOV.UK and search ‘Choose the right software for Making Tax Digital for Income Tax’.
3. Catch up on any quarterly updates you’ve missed from the 2026 to 2027 tax year
Quarterly updates are due by the deadlines shown below:
- 7 August 2026
- 7 November 2026
- 7 February 2027
- 7 May 2027
You should still submit your tax return for the 2025 to 2026 tax year through the existing Self Assessment system by 31 January 2027.
4. New penalties for the 2026 to 2027 tax year onwards
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.
If you do not agree that you need to use Making Tax Digital for Income Tax
If you do not agree that you meet the qualifying criteria explained above, please scan the QR code at the top of this letter to find information on exemptions and what to do if you do not think you need to use Making Tax Digital for Income Tax.
Yours faithfully