Sign up for Making Tax Digital for Income Tax

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Making Tax Digital for Income Tax fromis a new way for sole traders and landlords to report their income and expenses to HMRC. 

From 6 April 20262026, ifsome yoursole traders and landlords must use it, based on their total annual income from self-employment and property is over £50,000.property.

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• create, you’llstore needand tocorrect includedigital otherrecords sources of your self-employment and property income and gainsexpenses
• send inyour quarterly updates to HMRC
• submit your compatibletax software.
  return and pay tax due by 31 January the following year

WhenWho toshould sign up and when

If you’re required to use Making Tax Digital for Income Tax fromis 6currently Aprilvoluntary. 2026,You may be able to sign up to help us test and develop the service. If you shouldwant to sign up beforeat thatthis datestage, you can choose whether you want to sign up:

• for testing
• early, so you are prepared.
  prepared to use the service

HMRC will check that you’re eligible to sign up based on the details that you provide.

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  You’ll need:

  • your National Insurance number
  • your business start date or the date you started receiving property income (if this is within the last 2 tax years)
  • toyour confirmaccounting method such as cash basis accounting or traditional accounting
  • the tax year you willwould like to start using Making Tax Digital for Income Tax

  If you’re a sole trader, you’ll also need:

  • your business name — this is the name you use on your invoices
  • your business address
  • the nature of your business (your trade)

  If you have multiple self-employment income sourcessources, or property businesses, you’ll need to checksign up each one for Making Tax Digital for Income Tax.

  Your accounting period

  You can use an accounting period that runs from 1 April to 31 March, if the software you choose supports this. To use this accounting period you must:

  • select calendar update periods in the onlinesoftware servicebefore andthe addfirst anyupdate is made
  • make an adjustment at the end of your first tax year — so that your income and expenses from 1 April to 5 April are missing.included in your tax return

  How penalties apply to you

  HMRC’s new penalties will apply to you if you miss deadlines for:

  • submitting your tax return
  • paying your bill

You will not receive a penalty during the testing phase for missing a deadline for sending a quarterly update.

You should read more information about the new penalties and when they apply.

We’ll write to you to confirm when you’ve become liable for these penalties.

How to sign up

You’ll need to use the same user ID and password you got when you registeredsigned up for Self Assessment.

You may be asked to provide further proof of your identity to use this service. You can do this by: 

• using an app on your mobile phone to match a photo of your face to your passport or driving licence
• answering questions about information we already hold about your identity — for example, passport, credit reference, driving licence, Self Assessment, latest P60, or a recent payslip

Sign up now