HMRC to start Making Tax Digital for Income Tax automatic enrolment

This will affect sole traders and landlords who had qualifying income of £50,000 or more in the 2024/25 tax year and who were required to join the scheme from 6th April 2026. 

Under MTD for income tax, participants are required to keep digital bookkeeping records and submit quarterly updates to HMRC using compatible software.  

The regime will be extended to taxpayers with qualifying income over £30,000 from April 2027 and over £20,000 from 2028. 

Automatic enrolments will take place in stages from September 2026 and, while taxpayers can wait to be contacted by HMRC, registering voluntarily now is more beneficial. Registering as soon as possible means you can ensure your details are up to date and correct, choose suitable software, seek professional advice and engage an accountant to maintain records and file your updates, if you prefer. 

How TaxAssist Accountants can help you

If you are a sole trader or landlord and are unsure whether MTD for Income Tax applies to you, our team at TaxAssist Accountants can help. We can: 

• review your circumstances 
• explain your obligations 
• assist with registration 
• recommend suitable software and  
• provide ongoing support with your bookkeeping and tax compliance. 

To book a free initial consultation, call us on 01959 581599 or use our online contact form here. 

Last updated: 19th August 2026