Registering for Making Tax Digital
26th February 2026
From November 2025 HMRC have been sending taxpayers further letter to help raise awareness of the introduction of MTD from April 2026. Making Tax Digital for Income Tax (MTD for IT) registration is mandatory for self-employed individuals and landlords with a combined annual gross qualifying income over £50,000 from 6 April 2026.
HMRC will not be automatically registering taxpayers who qualify for MTD in April 2026, Registration falls to the taxpayers if their income meets the relevant threshold, for those with gross qualifying income over £50,000, the deadline of registration is 6th April 2026 if you intend to use the default options of quarters which are based on the tax year. However, if you intend to use calendar quarters you will need to register by 1st April.
Currently the registration facility is open for Mandatory and voluntary registration for April 2026 for the 2024/27 tax year. For those that need to register for MTD you can do this through HMRC’s MTD Sign up facility.
Sign up for Making Tax Digital for Income Tax – GOV.UK
Before you sign up for MTD for IT it is important that:
- You understanding if you need to use the service.
- That you understand how MTD for IT works and how to use MTD for IT.
- Ensure that you have a MTD compatible software for MTD for IT.
To sign up for MTD you will need to make sure you have the below information ready:
- Your government gateway login that you use for your self assessment.
- The date your business started or the date you started receiving property income (if this is within the last 2 years)
- The tax year you will start using MTD for IT for.
- If you are a sole trader; your business name, your business address, the nature/ trade of your business.
If you have multiple self-employment income sources or property businesses, you will need to check that each individual one is registered and add any that are missing.
Get In Touch
If you need assistance with registering for MTD for IT your Whitings LLP contact or your local Whitings LLP office will be able to assist you.
Disclaimer - All information in this post was correct at time of writing.