HMRC Upgrades Agent Support for Making Tax Digital for Income Tax
Published / Last Updated on 04/03/2026
It may have missed you in you are an employee, but be warned, if you are self employed or if you are a landlord, sooner or later you are going to have to take notice of Making Tax Digital (MTD).
Currently, just limited companies are required to file quarterly returns for bookkeeping and VAT using commercial software that links digitally to HMRC.
From April 2026 (less than a month away)
Self employed and landlords with turnover (that is income) not profit of £50,000 pa or more.
- Quarterly returns
- An annual return plus
- Full self assessment return.
- HMRC will check your figures for tax year 2023/24 or 2024/25 and advice if you are required to start MTD.
From April 2027, self employed and landlords with turnover (that is income) not profit of £30,000 pa or more will be required to file under MTD.
From April 2028, self employed and landlords with turnover (that is income) not profit of £20,000 pa or more will be required to file under MTD.
New Support from HMRC
HMRC MTD Agent Engagement team are running interactive group sessions on Microsoft Teams to provide guidance and support.
In addition, further guidance is available on how to prepare for and use MTD for Income Tax, make sure to read the MTD agent step by step guide.
- sign up for a webinar – get ready for MTD for Income Tax by joining one of our webinars which cover planning steps, actions to take now, how to sign up clients for April 2026 and questions and answers – you can also view a recorded HMRC webinar
- use HMRC’s agent toolkit – our agent toolkit has lots of helpful resources to support agents to get ready for MTD for Income Tax
- share HMRC’s communications resources – align your MTD for Income Tax messaging with what your clients may see from HMRC and share ready-made products
- watch HMRC’s YouTube playlist – the dedicated MTD for Income Tax playlist on YouTube breaks key actions down into simple tutorials, including signing up clients and adding client authorities to your agent services account