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

HMRC are now 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. 

HMRC will send the next round of letters this week for customers who filed their 2024–2025 tax return by the end of November 2025. A final mailing is scheduled from the middle of March for customers that file their 2024-2025 tax return before 31 January 2026.

This is the second and third batch of awareness issues. In November 2025, HMRC wrote to taxpayers who will need to comply with Making Tax Digital (MTD) from April 2026, who had filed their 2024-25 tax return by 1 August 2025.  

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.

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

ATT's MTD resources and their MTD Frequently Asked Questions has some valuable guidance and materials for agents and taxpayers, including on how to register for MTD and categories of exemptions from MTD. 

The Low Incomes Tax Reform Group's Making Tax Digital for Income Tax hub has valuable guidance and materials for taxpayers.