Making Tax Digital for Income Tax: who needs to sign up and what support HMRC offers

HM Revenue & Customs (HMRC) has published guidance on GOV.UK for tax agents who prepare their clients' returns. The page brings together information on the obligations under Making Tax Digital (MTD) for Income Tax and the support available.

Who needs to prepare

According to the official guidance, the requirement applies to people registered for Self Assessment who have income from self-employment or property, where their combined income from these sources is more than £50,000 a year. The figure is measured before expenses are deducted, based on the tax return filed for the previous year.

From September 2026, HMRC began signing up people who need to use the system for the 2026 to 2027 tax year and have not yet joined. This applies only to those whose HMRC records show income above £50,000 in 2024 to 2025. Sign-ups are taking place in stages.

Support for agents

HMRC's Agent Engagement team runs interactive group sessions on Microsoft Teams. Agents register their interest through an online form, signing in with their Government Gateway ID and password linked to their Agent Services Account. Those without that account can open the form through their online services for agents account and enter their details manually.

HMRC also runs a series of online webinars, which can be attended live or watched as recordings of past sessions. A YouTube playlist covers topics including setting up an Agent Services Account and adding client authorisations. The page also links to the Tax Agent's Handbook and HMRC's monthly Agent Update newsletter.

What this means for you

The requirement depends on the level of income, not on nationality or where someone was born. Sole traders and landlords whose income is near or above £50,000 should check whether the threshold applies to them. People below the threshold can use GOV.UK to find out if and when the requirement will apply. Anyone who uses an agent should ask them about their status.