From the week commencing 22 April, HMRC will begin writing to sole traders and landlords whose income from self-employment and property is close to or above £50,000. These letters will be issued over a ten-week period and are intended to build awareness of Making Tax Digital for Income Tax (MTD for IT), which becomes mandatory from April 2026.
The letters are part of HMRC’s pre-mandation communications campaign and will inform customers that they may be required to sign up for MTD based on their 2024–25 tax return.
Bookkeepers and accountants should be aware that clients receiving these letters may approach them with questions about MTD for Income Tax and what the changes mean for their business. HMRC will also be contacting agents separately, starting next week, with guidance on how to support affected clients and how to prepare ahead of the mandatory start date.
ICB Members are encouraged to familiarise themselves with the support available on GOV.UK, including step-by-step guidance for agents and information about early sign-up options for the 2025–26 tax year. Clients who sign up early will benefit from additional support via HMRC’s dedicated MTD Customer Support Team.
