Making Tax Digital for Income Tax: HMRC Begins Signing Up Customers from September 2026
HMRC has confirmed that from September 2026 it will begin signing up customers who should be using Making Tax Digital for Income Tax but have not yet enrolled. Here is what sole traders and landlords need to know.
Current rule. HM Revenue & Customs has confirmed that from September 2026 it will begin signing up customers who are required to use Making Tax Digital (MTD) for Income Tax for the 2026 to 2027 tax year but have not yet signed up themselves.
Information checked on 10 September 2026.
What has HMRC announced?
HMRC reported on 12 August 2026 that more than 436,000 sole traders and landlords had successfully submitted their first MTD for Income Tax quarterly update, with more than 570,000 customers signed up to the service.
HMRC also confirmed that, from September 2026, it will begin signing up in stages customers who should be using MTD for Income Tax for 2026 to 2027 but have not yet done so. HMRC has encouraged affected taxpayers to sign up themselves so they can check that their details are correct and prepare in their own time.
Who is currently required to use MTD for Income Tax?
According to HMRC’s current guidance, sole traders and landlords with qualifying income of more than £50,000 have been required to keep digital records and send quarterly updates through compatible software from April 2026.
What about late quarterly updates?
HMRC has stated that for the 2026 to 2027 tax year there are no penalty points for late quarterly updates. This does not remove the underlying MTD obligations, and affected taxpayers should still make sure their records and submissions are brought up to date.
What should sole traders and landlords do now?
Anyone who may fall within the MTD for Income Tax rules should check whether they are required to participate, confirm that compatible software is in place, keep the required digital records and make sure their MTD registration details are correct.
Businesses and landlords who are unsure how the rules apply to their circumstances may wish to obtain professional advice before taking action.
Official source
HMRC: 436,000 sole traders and landlords make their tax digital.
How SKN Chartered Accountants can help
SKN Chartered Accountants can assist sole traders and landlords with digital record keeping, compatible accounting software, tax compliance and Making Tax Digital preparation.
Disclaimer: This article is for general information only and does not constitute personalised tax advice. Tax rules and individual circumstances vary. Professional advice should be obtained before taking or refraining from action.