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You will not be able to sign up for Making Tax Digital for Income Tax until 9am on Monday 9 March, due to planned maintenance.
You’re required to use Making Tax Digital for Income Tax from 6 April 2026 if your total annual income from self-employment and property is over £50,000.
Before you submit your tax return using Making Tax Digital for Income Tax, you’ll need to include other sources of income and gains in your compatible software.
When to sign up
If you’re required to use Making Tax Digital for Income Tax from 6 April 2026, you should sign up before that date so you are prepared.
HMRC will check that you’re eligible to sign up based on the details that you provide.
If you use an agent, they can sign you up instead.
You still need to submit a Self Assessment tax return for the tax year before you start using Making Tax Digital for Income Tax.
To sign up for Making Tax Digital for Income Tax you must:
- be registered for Self Assessment
- have submitted a tax return in the last 2 years
If you’re signing up voluntarily
You can sign up for Making Tax Digital for Income Tax before you’re required to use it to help you get ready.
For example, you may be required to use it from 6 April 2027, but you can sign up and volunteer:
- now, for the current tax year (2025 to 2026) — you’ll need to use software that works with Making Tax Digital for Income Tax to send any missed quarterly updates for the year so far
- from 6 April 2026, for the next tax year (2026 to 2027)
Before you sign up
Check if you may be exempt from Making Tax Digital for Income Tax. If you are exempt, you will not have to sign up.
You should read the step by step guidance, if you have not already done so, to make sure you:
- understand if you need to use the service
- understand how to use Making Tax Digital for Income Tax (such as creating digital records, sending quarterly updates and submitting your tax return)
- have software that works with Making Tax Digital for Income Tax — always check with the software provider to make sure their software will meet your needs
Penalties for Making Tax Digital for Income Tax
If you’re required to use Making Tax Digital for Income Tax from 6 April 2026, HMRC will not apply penalty points for late quarterly updates for the first tax year (2026 to 2027). Penalties will still apply for late tax returns or if you pay your tax bill after the due date.
If you’re signing up voluntarily, make sure you understand what penalties apply if you’re volunteering for Making Tax Digital for Income Tax. HMRC will contact you to confirm when you’ve become liable for these penalties after you’ve signed up.
What you’ll need
In the sign up service, you should tell HMRC about your active sole trader and property income.
You’ll need:
- your business start date or the date you started receiving property income (if this is within the last 2 tax years)
- to confirm the tax year you will start using Making Tax Digital for Income Tax
If you’re a sole trader, you’ll also need:
- your business name — this is the name you use on your invoices
- your business address
- the nature of your business (your trade)
If you have multiple self-employment income sources or property businesses, you’ll need to check each one in the online service and add any that are missing.
How to sign up
You’ll need to use the same user ID and password you got when you registered for Self Assessment.
You may be asked to provide further proof of your identity to use this service. You can do this by:
- using an app on your mobile phone to match a photo of your face to your passport or driving licence
- answering questions about information we already hold about your identity — for example, passport, credit reference, driving licence, Self Assessment, latest P60, or a recent payslip
