Making Tax Digital: Now easier to sign up early to MTD before April 2026

18 December 2025

Last updated: 18 December 2025

Katie Close CA
Director of Tax, ICAS

Be prepared and sign up early for Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) before April 2026.

Signing up early to MTD is the best way to prepare for the transition in April 2026 and ensure that you’re familiar with the format and requirements. Each sole trader/landlord who’s required to sign up for MTD must be registered with HMRC in advance.

HMRC have just announced that they’re making it easier to sign up for MTD by lifting restrictions that previously prevented some customers from registering.

You can also now sign up without having already selected your software. During the sign-up process, there’s a question about software being in place. If you’ve not yet made your choice on the software for MTD, you can still complete the process and sign up early. Although you must have appropriate software in place by the time you need to start using MTD.

You can sign up here to MTD for agents. If you are a sole trader or landlord, the sign-up page is here.

Key dates and thresholds:

If your income from self-employment and/or property is more than £50,000 for 2024/25, you must use MTD from 6 April 2026.
If your qualifying income is more than £30,000 for 2025/26, you must use MTD from 6 April 2027.
The government are currently setting out plans to introduce MTD from 6 April 2028 if your qualifying income is more than £20,000 for 2026/27.