Get ready for Making Tax Digital: Engagement with HMRC and other resources

Susan Cattell highlights a new HMRC initiative for agents, other HMRC resources and professional body guidance to help you prepare for Making Tax Digital from April 2026.

The first phase of Making Tax Digital for income tax (MTD) starts in April 2026, for sole traders and landlords with gross business/property income over £50,000. If you are making preparations, there are various resources available to help. 

Engage with HMRC

Agents can now complete an HMRC form to express an interest in a conversation with HMRC about MTD readiness and testing. They should sign in with the Government Gateway ID and password linked to their Agent Services Account (ASA). Agents who don’t yet have an ASA can still complete the form using their existing HMRC online services for agents account (but will need to manually provide contact details). 

HMRC plans to offer a range of engagement activities to agents who complete the form – precise details will depend on the level of interest (and numbers of affected clients), but could include provision of further information by email, virtual peer group sessions with other agents and direct support or discussion. 

MTD communications page

HMRC launched its Making Tax Digital for Income Tax communications page in July 2025. There are links to specific guidance for agents at the end of the page. You might also find it helpful to point clients to the page as it brings together explanations about the key aspects of MTD and other useful information.

HMRC will be updating and improving the content and would like input. If you select any of the sections, for example ‘How does it work’, you will find a link to a survey at the end, which asks for your views on the page and the information provided about MTD.

Improved software choices tool

HMRC has been working to improve the support available to help those selecting MTD software. An improved software choices tool was released at the end of July 2025. It builds on the existing software choices guidance page (which has also been updated). 

It is intended to be intuitive and accessible - to help taxpayers (including those without an agent) to consider their options. HMRC intends to refine and improve it further and welcomes comments through the feedback feature in the tool.

Updated guidance on exemptions

HMRC updated its guidance on exemptions from MTD for income tax on 11 August 2025. This includes the information that those exempt from sending online returns for MTD for VAT should contact HMRC when the exemptions application process opens for MTD for Income Tax - so that HMRC can check some information about their circumstances.

Professional Conduct in relation to Taxation - Topical Guidance

The seven PCRT professional bodies (including ICAS) who co-author and maintain PCRT issued interim topical guidance in June, covering the application of PCRT to MTD for Income Tax. An updated version was issued in July, with new information covering additional questions raised by members. We anticipate that there may be further updates in future, so the latest version can be found on the ICAS PCRT page, in the section headed ‘Topical Guidance’.

Let us know what you think

We respond to tax consultations and calls for evidence and attend meetings with HMRC at which service levels, delays and other issues you raise with us are discussed. We welcome input from members to inform our work; email us to share your insights and feedback.

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