Overview

• Mandatory use begins on 6 April 2026 for sole traders and landlords with qualifying income over £50,000, extending to £30,000 in 2027 and £20,000 in 2028.
• HMRC is urging participation in its testing programme, reporting more than 2,000 quarterly updates submitted and offering a dedicated support team for early users.
• About 780,000 people are expected to be in scope from April 2026, with a further 970,000 joining in April 2027, according to HMRC estimates.
• A formal exemption route is available for those who are digitally excluded, including reasons such as age, disability, poor internet access or religious belief.
• A points-based late-filing regime will apply, with the first quarterly update for 2026/27 due by 7 August 2026; a tax adviser warns fines can reach £400 for persistent failures.