Making Tax Digital: HMRC letters to taxpayers
During November 2025, HMRC are writing to taxpayers who will need to comply with Making Tax Digital (MTD) from April 2026, as well as to those they believe may need to come into MTD based on their most recent tax return. Two types of letter will be issued, as explained below.
MTD will apply to self-employed individuals and landlords from April 2026 if their ‘qualifying income’ (combined income from trading and property, measured before expenses) is more than £50,000. More information is available via our MTD resources page.
Letter to early 2024/25 tax return filers
Individuals who had filed their tax return for the year ended 5 April 2025 by 31 August 2025 should receive a MTD mandation letter if their 2024/25 tax return reported qualifying income of more than £50,000. The mandation letters advise that MTD will apply to the recipient from April 2026, and contain guidance on how to prepare.
Taxpayers with qualifying income over £50,000, but who file their 2024/25 tax return on or after 1 September 2025 should be sent the same letter in February or March 2026, once the 2024/25 tax return filing deadline has passed.
Letter to later 2024/25 tax return filers
MTD awareness letters will also be sent during November 2025. These will go to taxpayers who don't have agents, and who hadn't filed their 2024/25 tax return by 31 August 2025, but whose 2023/24 return reported qualifying income close to or above £50,000.
These letters advise that recipients will need to comply with MTD from April 2026 if their qualifying income in the 2024/25 tax year was more than £50,000, and contain guidance on how to prepare. This population should then receive the mandation letter referred to above after 31 January 2026 if they need to comply with MTD from April 2026.
Other points to note
Tax agents will not be sent copies of these letters, but we are sharing them here for members' awareness. The mandation letter advises represented taxpayers to show the letter to their agent and to discuss MTD with them.
Receipt of either letter does not mean the taxpayer has been registered for MTD - registration remains the responsibility of the taxpayer themselves (or, by agreement, their agent). Our MTD Frequently Asked Questions contain details of how to register for MTD.
Finally, taxpayers receiving either letter, but who have successfully claimed exemption from MTD on grounds of digital exclusion are advised to ignore the letter.