Sign up your client for Making Tax Digital for Income Tax

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What clientMaking isTax requiredDigital tofor useIncome Tax is 

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 sole traders and landlords must use it, based on their total annual income from self-employment and property is over £50,000.property.

BeforeYou youor submit your client’sclient taxwill returnneed usingto use software that works with Making Tax Digital for Income Tax,Tax to: 

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

Before signing up, you and your client should decide how you will meet these requirements and choose the software that best meets their needs.

WhenWho toshould sign up and when

IfMaking Tax Digital for Income Tax is currently voluntary. You may be able to sign up your client isto requiredhelp us test and develop the service. If your client wants to usesign Makingup Taxat Digitalthis forstage, Incomethey Taxcan fromchoose 6whether Aprilthey 2026,want you shouldto sign them up beforethem thatup:

• for datetesting
• early, so you and your client are bothprepared prepared.
  to use the service

HMRC will check that your client is eligible to sign up based on the details that you provide.

If your client ischooses signingto sign up voluntarilynow

YourYou clientor can signyour upclient for Makingwill Taxstill Digitalneed forto Incomesubmit Tax before they’re requireda to use itSelf toAssessment helptax youreturn bothfor getthe ready.

For2024 example,to they2025 may betax required to use it fromyear.

If 6your Aprilclient 2027,will butneed theyto can sign up andin volunteer: future 

You can either: 

• now,sign forup the currentto taxtest yearthe (2025 toservice 2026)now, —for youall or your clientclient’s willself-employment needand toproperty useincome softwaresources — thatonce workssigned withup Makingyou Taxwill Digitalnot forneed Incometo Taxsign toup sendyour anyclient missedagain
• continue quarterlysubmitting updatesa forSelf theAssessment yeartax soreturn far
• fromas 6normal Apriland 2026,sign forup the nextat taxa year (2026 tolater 2027)date

Before

Who can sign up voluntarily

We’ll ask you some questions when you sign up your clientclient. This will confirm if they’re able to sign up voluntarily.

CheckYou ifcan sign up your client mayvoluntarily beif exemptall fromof usingthe Makingfollowing Taxapply: 

• their Digitalpersonal fordetails Incomeare Tax.up Ifto your clientdate is exempt, theywith willHMRC 
• they’re nota UK resident 
• they have toa signNational up.

  YouInsurance should readnumber

• they thehave stepsubmitted byat stepleast guidance,one ifSelf Assessment tax return, or you have notdone alreadythis doneon so, totheir behalf 
• they’re up to date with their tax records — for example, they have no outstanding tax liabilities 
• their accounting period runs from either:
  • 6 April to 5 April
  • 1 April to 31 March — you must make sure you and your client:client’s software can support this accounting period

Who cannot sign up voluntarily 

You cannot sign up your client voluntarily if they: 

• understandhave ifa theypayment needplan towith useHMRC
• are thea servicepartner in a partnership
• understandclaim howMarried toCouple’s useAllowance
• claim MakingBlind TaxPerson’s DigitalAllowance
• are forcurrently, Incomeor Taxare (suchgoing asto creatingbe, digitalbankrupt records,or sendinginsolvent
• are quarterlyan updatesMP, andminister submittingof yourreligion taxor return)Lloyds underwriter
• have softwareincome thatfrom worksbeing witha Makingfoster Taxcarer Digitalor forbeing Incomein Taxa —shared alwayslives checkscheme
• have withincome thefrom softwarea providertrust
• are subject to makea surecompliance enquiry 
• use ‘averaging’ or other arrangements because their softwareprofits willvary meetbetween youryears and— yourfor client’sexample, needsbecause they’re a farmer, writer or artist

Getting

Before you sign up your client 

1. Check if your client authorisationcan sign up for Making Tax Digital for Income Tax Tax. 

2. YouGet needcompatible tosoftware getthat yourworks client’swith permissionMaking toTax signDigital themfor up.Income You also need to complete the following steps.Tax. 

   1. Create an agent services account if you do not have one already one. Your agent services account is different to your HMRC online services for agents account. 

   2. Get your clientclient’s todetails authoriseand youdetails forof Makingtheir Taxincome Digitalsources. 

   3. Get foryour Incomeclient’s Tax.permission to sign them up. 

   4. Get your client to authorise you. What you need to do depends on if you are already authorised by your client for Self Assessment.Assessment or not.

   If

   Choose youyour aresoftware 

   You alreadyand authorised by your client forwill Selfneed Assessment

   Yourto existingget clientsoftware authorisationsthat forworks Selfwith AssessmentMaking areTax recognisedDigital for MakingIncome Tax. DigitalWhen forchoosing Incomesoftware, Tax.always check with the software provider to make sure it meets your needs. 

   What client details you’ll need

   IfYou’ll you’reneed alreadyyour authorisedclient’s: 

   • full forname
   • date Selfof Assessmentbirth
   • National youInsurance cannumber

   If checkyour ifclient theis authorisationa hassole beentrader, addedyou’ll intoalso yourneed: 

   • their agentbusiness servicesname account.— Ifthis is the authorisationname isthey notuse inon yourtheir agentinvoices
   • their servicesbusiness account,address 
   • the younature needof totheir addbusiness it.
     (their trade)

   AddingIf authorisationsyour willclient nothas automaticallymultiple income sources, you’ll need to sign up youreach clientone for Making Tax Digital for Income TaxTax.

   For —each youof stillyour needclient’s toincome signsources, upyou’ll eachneed: 

   • their ofbusiness yourstart clientsdate separatelyor throughthe date they started receiving property income (if this is within the onlinelast service.