Agent Update: MTD IT Special

Craig Ogilvie introduces the Agent Update special edition ahead of the first Making Tax Digital for Income Tax (MTD IT) quarterly update (07 August 2026).

As you will be aware, if you have a client with total income from self-employment and property over £50,000 (declared on the 2024/25 tax return), they need to use MTD for Income Tax in the current tax year (2026/27).  Records have to be kept digitally and submitted more frequently, with the first quarterly update deadline due on 07 August 2026.

HMRC have published a special Agent Update that covers this topic with information and links under the following headings:

• Your client’s first quarterly update;
• What to do before you can send your update – reminding agents that they will be unable to send a clients’ quarterly update until they have added client authorisations to the Agent Services Account, signed clients up to MTD ITSA and linked your software to HMRC;
• What agents are saying – with a link to Kirsty St John’s YouTube video sharing practical advice;
• Guidance and other useful resources – with links to resources such as the step-by-step guidance for agents 

For Bookkeepers

Thank you Kirsty St John FICB PM.Dip for giving a shout out to ICB in HMRC's must-watch YouTube video. We recommend this and the Agent Update Special ahead of the first quarterly deadline.