HMRC is issuing the final waves of Making Tax Digital (MTD) mandation letters, informing taxpayers that they must comply with MTD for Income Tax from April 2026. These letters are triggered by the information included in the taxpayer’s 2024/25 Self-Assessment return.
The mandation letters will be issued to taxpayers who submitted their 2024/25 return between 1 September 2025 and 30 November 2025 and from mid‑March 2026 to those who submitted their 2024/25 return from 1 December 2025 onwards.
Helen Marshall, Private Client Tax Manager at Burgis & Bullock, commented: “Although HMRC will be sending out the letters, it remains the taxpayer’s responsibility to check whether they are required to comply with MTD for Income Tax from April 2026, and to sign up accordingly.
“HMRC has been clear that digital compliance is no longer optional. Early preparation is essential, as it gives taxpayers more choice over software solutions and more time to adapt their processes before quarterly reporting begins.
“MTD applies if your total income from self‑employment and/or property exceeds £50,000 from April 2026. The threshold then falls to £30,000 in April 2027 and £20,000 in April 2028. Importantly, this is based on income, not profit.”
With less than 60 days until Making Tax Digital for Income Tax comes into force in April 2026, Burgis & Bullock is continuing to host free monthly MTD briefings, where their experts will explain what MTD means for you and how to prepare.
The next briefings will take place on:
- 19th February (online) – Book today: www.eventbrite.co.uk/e/mtd-for-landlords-and-sole-traders-what-you-need-to-know-tickets-1461839083049
- 19th March (B&B’s Leamington Spa office) – Book today: www.eventbrite.co.uk/e/youre-invited-making-tax-digital-for-income-tax-tickets-1462745193249
Further dates are available on their website: https://www.burgisbullock.com/events/
If you have any queries, please contact your local B&B contact: https://www.burgisbullock.com/contact-us/
making tax digital for income tax