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.