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Updates: Get ready for MTD: an agent toolkit

2026

12 March 2026 published amendments

Understanding Making Tax Digital for Income Tax

The ‘Changes to penalties’ section has been updated to include a link to information about penalties for those required to use Making Tax Digital for Income Tax.

24 February 2026 published amendments

Understanding Making Tax Digital for Income Tax

Information explaining the benefits of Making Tax Digital for Income Tax for agents and their clients has been added.

Preparing your practice

The guidance on authorising software has been updated to include connecting software to HMRC.

Guidance and other useful information

Added the wording of a letter which is being sent to customers who will need to start using Making Tax Digital for Income Tax from 6 April 2026.

10 February 2026 published amendments

Planning

Added a process flow to help agents to check if and when their clients need to use Making Tax Digital for Income Tax.

Preparing your practice

Added diagrams to the 'Deciding which services to offer - examples' section.

28 January 2026 published amendments

Understanding Making Tax Digital for Income Tax

New section added.

Planning

New section added.

Preparing your practice

New section added.

Preparing your clients

New section added.

Guidance and other useful information

New section added.