Sign up as an individual for Making Tax Digital for Income Tax

Making Tax Digital for Income Tax is a new way of reporting property and self-employment income to HMRC. You’ll use software to keep digital records and send Income Tax updates instead of filing a Self Assessment tax return.

If you’re an agent, there’s a different way to sign up your client for Making Tax Digital for Income Tax.

If you use an agent, they can sign you up to Making Tax Digital for Income Tax.

If you want to help us test and develop Making Tax Digital for Income Tax before 6 April 2024, you may be able to voluntarily sign up through your software provider now.

Before you sign up

1. Find out if you can sign up.

2. Check when you need to sign up or if you can sign up voluntarily now.

3. Get software that works with Making Tax Digital for Income Tax.

4. Find out how to use Making Tax Digital for Income Tax.

What you will need

You’ll need your:

• business name
• business start date or the date you started collecting property income
• email address
• National Insurance number
• accounting period
• accounting type such as cash or standard accounting

To sign up, you must also be registered to file Self Assessment tax returns. You’ll need the Government Gateway user ID and password you use to file returns.

If you do not have a user ID, you can create one when you sign up.

Sign up

You can sign up now through a recognised provider who offers software that works with Making Tax Digital for Income Tax.

If you already have software, you should contact your provider about signing up.

If you do not have software, you should choose from the list of recognised software available now and contact your chosen provider about the sign up process.

Check if you can voluntarily sign up now

You can voluntarily sign up now if all of the following apply:

• you’re a UK resident
• you’re already registered for Self Assessment
• your accounting period aligns to the tax year — for example, 6 April 2021 to 5 April 2022
• you have submitted at least one Self Assessment tax return
• you’re keeping digital records
• one or more of the following were included in your last return:
  • an existing self-employment income
  • a UK property source
  • a foreign property source
• you’re up to date with your tax records — for example, you have no outstanding tax liabilities

You cannot sign up yet if you:

• need to report income from any other sources
• have an income tax charge — for example, high income Child Benefit charges or certain pension tax charges
• have a payment arrangement
• do not have an up to date address with HMRC
• are a partner in a partnership
• are currently, or are going to be, bankrupt or insolvent
• are a Minister of religion, Lloyds underwriter or foster carer
• have a third party capacitor, this includes (but is not limited to):
  • trusted helpers
  • insolvency practitioners
  • nominees
  • solicitors

Get help

Help and support for Making Tax Digital.

Contact your software supplier if you need help creating business records or sending updates.

If you have another query about Making Tax Digital for Income Tax, contact HMRC.