Sole traders and landlords who submitted their 2024/25 Self Assessment tax return by the end of August 2025 will soon receive the first notifications from HMRC, confirming that they must comply with Making Tax Digital (MTD) for Income Tax from April 2026.
Who needs to comply with MTD for Income Tax?
You’ll be required to join MTD for Income Tax from April 2026 if your 2024/25 tax return shows gross income from self-employment and/or property exceeding £50,000.
HMRC will be sending out official mandation letters to those taxpayers to inform them that they must follow the new digital reporting rules.
Understanding your responsibilities
Even though HMRC is issuing mandation letters, it remains your responsibility to:
- Check whether you fall within the scope of MTD for Income Tax from April 2026
- Sign up for MTD for Income Tax when required
If you believe you meet the criteria but haven’t received a letter, you should still register for MTD.
If you’re unsure, our team of MTD experts can help you determine whether you fall under the requirements.
When are the letters being sent?
- November 2025: The first batch of mandation letters is now being issued to those who filed their 2024/25 tax return by 31 August 2025.
- February–March 2026: HMRC will send letters to those who file their returns between September 2025 and January 2026.
Towards the end of November 2025, HMRC will also send “prompt letters” to unrepresented taxpayers who haven’t yet filed their 2024/25 tax return. These letters act as a reminder of the upcoming April 2026 start date, based on information from 2023/24 tax returns.
What the letters include
Both mandation and prompt letters explain:
- What’s required under MTD for Income Tax
- Who needs to comply from April 2026
- How to prepare and sign up
Each letter also contains a QR code linking to further guidance and resources from HMRC.
Get in touch
If you fall under the scope of Making Tax Digital and aren’t sure where to start – or haven’t yet ensured you’ll be compliant from April 2026 – get in touch with our MTD experts.
We’ll talk you through your options and next steps.
📧 Email: enquiries@pmm.co.uk
