Overview
- More than 200,000 letters are being sent to taxpayers who will be required to use Making Tax Digital for Income Tax.
- From 6 April 2026, sole traders and landlords with qualifying income above £50,000 must keep digital records and submit quarterly updates.
- HMRC says the quarterly submissions are simple software-generated summaries rather than additional tax returns.
- Compatible software is required, with free and paid options available that can connect to existing records and provide real-time tax estimates.
- Over 2,000 updates have been filed in the testing programme so far, and HMRC projects about 780,000 users in 2026 with another 970,000 joining in April 2027.