HMRC is signing up remaining taxpayers for Making Tax Digital
A letter confirming your enrolment still leaves software and record-keeping to arrange. Check what has been set up before submitting your next quarterly update.
The September process covers remaining sole traders and landlords who fall within Making Tax Digital (MTD) for Income Tax for 2026/27. HMRC is using its records of qualifying income above £50,000 in 2024/25.
Receiving the letter does not mean your bookkeeping software is connected or your records are ready. Those are separate steps, and they still need attention.
What has changed
Until now, HMRC has been asking affected taxpayers to sign up. It will now enrol those who have not done so, in stages over the coming months, and contact them afterwards. If you have not received a letter, that alone does not tell you whether you are within the rules.
The April start date still applies
This is a change to how people are enrolled. It does not move the start of the 2026/27 obligations from 6 April to September. Digital records and quarterly reporting remain part of the requirements for taxpayers who are within scope.
What to check when the letter arrives
Send the letter to your accountant and confirm whether HMRC has already enrolled you before attempting another sign-up. Check which businesses and property income are covered, who will keep the records and who will submit the updates.
Open your accounting software and check that it supports Making Tax Digital for Income Tax. Agree how the records from the start of the tax year will be brought together, including receipts and any transactions still held outside the software.
If you believe HMRC has included you incorrectly, check the income and circumstances behind the letter. Follow HMRC's guidance on what to do next. A letter should be checked against your own position, particularly where your business has changed or an exemption may apply.
Current guidance and tools
- Making Tax Digital for Income Tax
Check the thresholds, reporting requirements and next steps.
- Making Tax Digital for jointly owned property
Understand how your share of rental income affects your position.