With Making Tax Digital (MTD) for Income Tax coming into force from 6 April 2026, HM Revenue & Customs (HMRC) have been writing to taxpayers over recent weeks to tell them that they are being mandated into the regime.
MTD became mandatory from 6 April 2026 for sole traders and landlords with a total turnover exceeding £50,000 in the 2024/25 tax year, unless an exemption applies. It involves keeping digital records and submitting quarterly updates to HMRC.
Some taxpayers may have only received their ‘mandation’ letter a few days before the tax year started.
If you have received a letter, and that was the first you knew about MTD requirements affecting your business, there is no need to panic.
The first MTD filing deadline will not be until 7 August 2026. So, you have time to sign up, decide which software to use and then begin to keep your accounting records digitally. If your digital records are up-to-date for the three months starting in April 2026 by the time you need to file the update, then there will be no problem meeting the deadline.
HMRC will not charge you a penalty for not signing up by 6 April 2026, but the longer it is left, the more difficult the task of record-keeping becomes.
If you would like help with any aspect of MTD, from signing up to keeping digital records and submitting returns, please get in touch. We would be happy to help you!
Watch our video or request your free MTD readiness check
We have created a short video explaining Making Tax Digital for sole traders in simple terms.
You can also request a free MTD readiness check to see whether your business is prepared.
If you would prefer to discuss your situation directly, please contact the UHY Ross Brooke team.
How ready are you for MTD?
Request a free MTD readiness check
Free MTD readiness call
We offer landlords and self-employed a free 15-minute Making Tax Digital readiness call.
This call will confirm:
- whether Making Tax Digital applies to you
- what you need to do next
- when you need to be ready
There is no obligation, so book your free call.
Complete the form or call us directly on 01635 555 666.
Independent advice. Clear next steps. No impact on your letting arrangements.
