Making Tax Digital for Income Tax (MTD IT) starts in April 2026. According to HMRC’s latest estimation, this will impact 864,000 individuals who have the starting qualifying income over £50,000. The numbers being brought in increases as the qualifying income threshold decreases in 2027 and 2028.
A significant number of these taxpayers are represented by agents; therefore, it is welcome that HMRC has launched a new online form for agents, allowing them to register for access to support while preparing. Agents need to sign in using the Government Gateway ID and password that is linked to their Agent Services Account (ASA). Or, if they do not have an ASA, the form can be completed with their online services for agents account details. The following information needs to be provided:
- Consent to be contacted by HMRC by E-Mail;
- An indication of how many clients will be impacted by MTD IT;
- How many clients are currently in the MTD IT testing stage; and
- Indicate they are interested in talking with HMRC about their MTD IT readiness
Once the details have processed, HMRC will engage with the agent depending on their needs. Importantly, agents with the largest number of clients will receive priority.
For Bookkeepers
This new support service is welcomed by ICB. For taxpayers that are impacted (or will progressively be impacted), we remind you of HMRC’s dedicated MTD IT Campaign website which may be useful for you to direct clients to or use the content in communication with them.
We also point you to the following produced by HMRC as part of their ‘Help us get the message out there’ campaign. This is also important given that many taxpayers who will be mandated to use MTD ITSA are not represented by an agent:
