Making Tax Digital: HMRC write to taxpayers in scope from April 2026

With the 31 January tax return filing deadline now passed, HMRC are sending letters about Making Tax Digital for Income Tax (MTD) to taxpayers who will need to sign up to MTD by April 2026 because their 2024/25 tax return reported gross self-employment or property income of more than £50,000.

These letters follow previous communications from HMRC to raise awareness of MTD among those it is expected to affect. 

Tax agents will not be sent copies of these letters, but we are sharing the template here for members' awareness. The letter advises represented taxpayers to show the letter to their agent and to discuss MTD with them.

Receipt of the letter does not mean the taxpayer has been signed up for MTD - registration remains the responsibility of the taxpayer themselves (or, by agreement, their agent). Equally, if a taxpayer does not receive this letter but had qualifying income of more than £50,000 in 2024/25, they will normally still need to sign up for MTD. Our MTD Frequently Asked Questions contain details of how to register for MTD. 

Taxpayers who have successfully claimed exemption from MTD on grounds of digital exclusion are advised to ignore the letter. Other exemptions may be relevant in certain circumstances -  we've covered possible categories of exemptions from MTD elsewhere.