letters MTD with clipboard and pen

Making Tax Digital - HMRC writing to taxpayers and agents

10 March, 2025

April 2025 update: We understand from HMRC that the letters referred to below are being sent to taxpayers and agents based on the gross rental income and/or gross self-employment turnover reported in tax returns for the year ended 5 April 2024. 

For some self-employed individuals, this figure may include more than 12 months' worth of income as a result of adjustments required for Basis Period Reform. However, when determining the date from which an individual will have to comply with MTD, adjustments for Basis Period Reform, including profits spreading, are ignored. 

This means some recipients of the letters referred to below may not need to comply with MTD from April 2025. Please check our MTD FAQs for further details, including the tax return boxes which will be relevant for in determining the date from which a taxpayer will have to join MTD. 

 

Making Tax Digital for Income Tax (MTD) will apply to the first taxpayers from April 2026.

To raise awareness of this change, from this April HMRC will be writing to taxpayers they believe may be in scope.  They will also be emailing agents in mid-March who may have clients in scope.

HMRC have shared copies of the taxpayer letter and agent email with us for information.  Please note these could be subject to change in future iterations.

The ATT has a number of resources to help you prepare for MTD, including an FAQs document and a 'get ready guide' for agents.  You can access these, and more information, from our dedicated MTD hub.