Making Tax Digital (MTD) for Income Tax

From April 2026, taxpayers will be required to comply with MTD for Income Tax if their 2024/25 Self Assessment return shows more than £50,000 in combined gross income from sole-trader, self-employment and property. HMRC will issue a notification (mandation letter) to anyone who falls within the MTD requirements from that date.

The first group of mandation letters are now being issued to taxpayers who submitted their 2024/25 Self Assessment return by the end of August 2025. Further letters will be sent in February and March 2026 to those who file their 2024/25 return between September 2025 and January 2026.

Both the mandation and prompt letters explain the MTD Income Tax requirements, who must join from April 2026, and how to get ready. Each letter includes a QR code linking to more detailed guidance.