HMRC Tax Info
Announcement
Self-employedSole trader

Sign up for Making Tax Digital for Income Tax - service now available

Published by HMRC checked

Sole traders and landlords with income over £50,000 must use Making Tax Digital (MTD) for Income Tax from April 2026. HMRC has opened the online sign-up service, with planned maintenance from 11-15 September 2026.

HMRC has launched the online service for sole traders and landlords to sign up for Making Tax Digital (MTD) for Income Tax. **Who must use it**: Those with total annual income from self-employment and property over £50,000 must use MTD from 6 April 2026. This is based on income before expenses (turnover) from the previous year's tax return. **Sign-up requirements**: Must be registered for Self Assessment and have submitted a tax return in the last 2 years. **Voluntary sign-up**: Can sign up early to prepare, even if not yet required. **Automatic sign-up**: From September 2026, HMRC will automatically sign up eligible people who haven't signed themselves up. **What's needed**: Business start dates, business details for sole traders, and confirmation of which tax year MTD will start. **Service maintenance**: The sign-up service will be unavailable from Friday 11 September 2026 5pm to Tuesday 15 September 2026 1pm. **Penalties**: No penalty points for late quarterly updates in the first year (2026-27), but other penalties still apply. Read the full guidance on GOV.UK for complete sign-up instructions and requirements.

Read the full guidance on GOV.UK

Independent guidance. Not affiliated with HMRC or GOV.UK.

HMRC Tax Info is independent guidance, not tax, legal or financial advice, and is not affiliated with, endorsed by, or connected to HMRC or GOV.UK. Always check GOV.UK or speak to a qualified accountant or tax adviser for your own circumstances.