How to sign up for Making Tax Digital for Income Tax
You sign up for Making Tax Digital (MTD) for Income Tax through HMRC's online sign-up service, using the same user ID and password you use for Self Assessment, or your agent can sign you up for you. Choose your software first and have your business details ready before you start.
Who can sign up
To sign up you must be registered for Self Assessment and have filed a tax return in the last two years. You must also still file a normal Self Assessment return for the year before you start MTD.
You need MTD if your qualifying income, meaning self-employment and property income before expenses, is over £50,000 for 2024 to 2025, £30,000 for 2025 to 2026, or £20,000 for 2026 to 2027. Those lead to start dates of April 2026, 2027 and 2028. Not sure? Try our free MTD checker or read what counts as qualifying income.
If you are exempt, you do not sign up. Qualifying income of £20,000 or less is automatically exempt. See MTD exemptions.
Letters from HMRC
HMRC reviews your Self Assessment return each year. If your qualifying income is over the threshold, it writes to say you need to start by the next tax year. If you get no letter but think you are over, you are still responsible for checking and signing up.
If you think HMRC has got it wrong, contact Self Assessment general enquiries.
Is there a deadline to sign up?
GOV.UK does not give a single sign-up deadline. It says anyone who needs MTD for 2026 to 2027 should sign up now.
HMRC also says that from September 2026 it will start signing up people who need MTD for 2026 to 2027 and have not joined, where its records show qualifying income over £50,000 for 2024 to 2025. HMRC has not said whether it will do the same for people due to start in April 2027 or April 2028.
Before you sign up: a checklist
- Confirm you are not exempt.
- Choose your software. GOV.UK says to do this before signing up. HMRC does not provide software; its software finder lists products that have been through its recognition process. If you keep spreadsheets, see spreadsheets and bridging software.
- Find the user ID and password you use for Self Assessment.
- Have your passport or driving licence and a mobile phone, in case you are asked to prove your identity.
- Note your business start date, or the date you started getting rental income, if it falls within the last two tax years.
- Sole traders: your business name as shown on invoices, your business address and your trade.
- Note any self-employment or property income that has stopped since your last return.
How to sign up yourself
1. Go to the sign-up service from the GOV.UK page Sign up for Making Tax Digital for Income Tax and sign in with your Self Assessment details.
2. If asked, prove your identity using an app on your phone and your current passport or driving licence. Since October 2026, HMRC no longer offers identity questions as an alternative. If you get stuck, contact HMRC.
3. Check each self-employment and property business HMRC shows, add any that are missing, and tell HMRC about any that have stopped.
4. Confirm the tax year you will start using MTD.
The service only asks about self-employment and property income. You add other income, such as savings interest, in your software before filing your return.
After you have signed up
Connect your software to HMRC by authorising it with the same sign-in details. You need to repeat this every 18 months. If your accounts run from 1 April to 31 March, select calendar update periods in your software before you send your first update, because you cannot change them for the rest of that tax year once you have sent one.
Your first quarterly update for a tax year is due by 7 August. If you joined part-way through the year, you must catch up your records from the start of the tax year. See quarterly update deadlines.
Signing up through an agent
An accountant or other agent can sign you up instead. They need an HMRC agent services account and your authorisation. If they already act for you on Self Assessment, that authorisation is recognised for MTD, but they may need to add it to their agent services account. Adding it does not sign you up: they still have to complete sign-up for you.
Your agent will need your full name, date of birth and National Insurance number, plus the same business details listed above. See do you need an accountant for MTD.
Signing up voluntarily
You can volunteer before you have to, for the current tax year or the next one. If you join mid-year, you must use your software to send any quarterly updates you have already missed.
Volunteers get no penalties for late quarterly updates, but late returns earn points, and 2 points brings a £200 penalty. You agree to the new penalty rules when you sign up and cannot switch back later. See MTD penalties.
What happens if you do not sign up
If HMRC signs you up, it uses only the information it already holds, which may be out of date. It will contact you through your online account or by post. You then need to sign in, check and correct your income sources, get software, catch up your digital records from the start of the tax year and send any overdue update as soon as possible.
For 2026 to 2027 there are no penalty points for late quarterly updates if you were required to join, but you must send them before you can file your return, and late returns still earn points.
If all your self-employment and property income stopped before 6 April 2026, you do not need MTD. Tell HMRC, or update your online account if it has already signed you up, and still file your 2025 to 2026 return by 31 January 2027.
Keeping the records with Snapfile
Once you are signed up, Snapfile can help with the record keeping: send receipts, invoices or texts to WhatsApp and it records them, sorts them into Self Assessment expense categories, tracks the tax year and quarter, sends deadline reminders and exports a CSV. It does not submit to HMRC, so you still need software from HMRC's finder. It is free during early access.
Common questions
How do I register for MTD?
Use HMRC's online sign-up service with your Self Assessment user ID and password, or ask your agent to sign you up. You may need to prove your identity with a phone app and your passport or driving licence.
Is there a deadline to sign up for MTD?
GOV.UK gives no fixed sign-up date. If you need MTD for 2026 to 2027 you should sign up now, and HMRC says it will start signing up people who have not done so from September 2026.
What happens if I don't sign up for MTD?
If you need MTD for 2026 to 2027, HMRC may sign you up using the information it holds. You will then have to check your details, get software, catch up your records and send overdue updates.
Do I need software before I sign up for MTD?
GOV.UK says you should choose your software before you sign up. After sign-up you authorise it so it can connect to HMRC.
Can I sign up for MTD voluntarily?
Yes, for the current or next tax year. Volunteers get no penalties for late quarterly updates, but new penalty rules apply to late returns and you cannot go back to the old ones.
Sources: GOV.UK: Sign up for Making Tax Digital for Income Tax; GOV.UK: Sign up your client for Making Tax Digital for Income Tax; GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax; GOV.UK: Making Tax Digital for Income Tax for sole traders and landlords: step by step; GOV.UK: Check what to do if HMRC has signed you up for Making Tax Digital for Income Tax; GOV.UK: Find out if you can get an exemption from Making Tax Digital for Income Tax; GOV.UK: Choose the right software for Making Tax Digital for Income Tax; GOV.UK: Use Making Tax Digital for Income Tax: Get your software ready; GOV.UK: Use Making Tax Digital for Income Tax: Create digital records; GOV.UK: Use Making Tax Digital for Income Tax: Send quarterly updates; GOV.UK: Add your client authorisations for Making Tax Digital for Income Tax; GOV.UK: Penalties for Making Tax Digital for Income Tax volunteers; GOV.UK: Penalties for Making Tax Digital for Income Tax. This is general information, not tax advice; check GOV.UK or an accountant for your situation.
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