Making Tax Digital for Income Tax Guidance Update

We highlight the October 2026 updates to HMRC’s ‘Use Making Tax Digital for Income Tax’ guidance.

On 16 October 2026, HMRC updated their ‘Use Making Tax Digital for Income Tax’ guidance as follows:

• The section ‘Before you use this guide’ has been renamed ‘Using Making Tax Digital for Income Tax for the first time’;
• The section ‘Access your new Making Tax Digital for Income Tax service after you sign up’ has been renamed ‘Check if Making Tax Digital for Income Tax has been added to your HMRC online account’;
• Within the section ‘Send quarterly updates’, specifically the ‘How to send quarterly updates’ part, HMRC have included the words that your software supplier should have guidance on how this should be done;
• Within the section ‘Send quarterly updates’, information has been added about how to confirm you’ve sent a quarterly update; and
• Within the section ‘Send quarterly updates’, new sections ‘After you’ve sent an update’ and ‘Changing your update period’ have been added

For Bookkeepers

ICB points you to the latest version of the vast amount of information available from HMRC.  As the MTD for Income Tax regime evolves and expands, it is understandable that guidance will change, though important members are aware.