HMRC have updated their MTD IT guidance in several sections, particularly about previous year tax returns and information agents need to share with clients.
On 02 June 2026, HMRC updated it’s main ‘Use Making Tax Digital for Income Tax’ guidance, used by sole traders, landlords and agents. This guidance is in several sections and ICB highlights the changes, all within the section ‘Submit your tax return’:
- Primarily, this has been updated to clarify that a normal Self- Assessment tax return must be submitted for the tax year before MTD IT obligations came into effect. Given this started from tax year 2026/27, for tax year 2025/26, the return must be submitted by 31 January 2027;
- Within the subsection ‘Submitting your client’s tax return’ there is confirmation that agents acting on behalf of clients must share this information;
- Within the subsection ‘If you disagree with the calculation or there is an error in your software’ this has been updated to clarify that the first port of call is the software provider. Only after this should HMRC be contacted
Plus, there are two sections that have been removed:
1. ‘If you’re volunteering to test Making Tax Digital for Income Tax’; and
2. ‘If your software does not support submission of your other income’
For Bookkeepers
Whilst ICB is keen to provide updates to this guidance, we suggest that only the update regarding contacting your software provider in the first instance is important and new.