Skip to content
With Making Tax Digital (MTD) for Income Tax coming into force from 6 April 2026, HM Revenue & Customs (HMRC) has been writing to taxpayers in recent weeks to inform them that they are being brought into the regime.
MTD became mandatory from 6 April 2026 for sole traders and landlords with total turnover exceeding £50,000 in the 2025/25 tax year, unless an exemption applies. It involves maintaining digital records and submitting quarterly updates to HMRC.
Some taxpayers may have received their ‘mandation’ letter only a few days before the start of the tax year.
If you have received such a letter and were previously unaware that MTD would apply to you, there is no need for concern.
The first MTD filing deadline will not be until 7 August 2026. This provides time to register, select suitable software and begin maintaining digital accounting records. Provided your records for the three months from April 2026 are complete by the time of submission, you should have no difficulty meeting the deadline.
HMRC will not impose a penalty for failing to sign up by 6 April 2026. However, delaying action may make record-keeping more challenging.
If you would like assistance with any aspect of MTD, from registration to maintaining records and submitting returns, please get in touch. We would be happy to assist.
