HMRC has published comprehensive and detailed guidance on GOV.UK about all elements of Making Tax Digital for Income Tax.

Our collection of essential Making Tax Digital for Income Tax guidance includes a step-by-step guidance for agents.

Take the time to read this guidance thoroughly so that you understand the impact of Making Tax Digital on both you and your clients.

You might also find it useful to read:

HMRC’s Agent Engagement team is running interactive group sessions on Microsoft Teams to provide guidance and support with Making Tax Digital for Income Tax. You’ll get direct access to HMRC specialists and get your questions answered in real time.

Register your interest through our online form. To access the form, you’ll need to sign in with your Government Gateway ID and password linked to your Agent Services Account (ASA).

If you do not yet have an account, you can access the form by signing in with your online services for agents account. In this case, you’ll need to enter your contact details manually.

Once you’ve completed the form, HMRC will be in touch with relevant support options including instructions for joining an interactive session.

HMRC is running a series of online webinars to help agents get ready for Making Tax Digital for Income Tax.

These webinars give you a chance to hear directly from HMRC about what you need to know and do.

You can:

• watch a recording of a webinar that has already happened

Register for HMRC webinars for Making Tax Digital for Income Tax.

Videos about Making Tax Digital

HMRC has created a dedicated playlist of videos to support you to act on Making Tax Digital for Income Tax, including:

• setting up an Agent Services Account
• add client authorisations to your Agent Services Account
• how to sign up your client

Go to the full playlist of videos on YouTube.

HMRC is running a major communications campaign to support the launch of Making Tax Digital for Income Tax.

Our ‘Tax is changing’ campaign page is a useful beginner’s guide to Making Tax Digital for Income Tax, aimed primarily at unrepresented taxpayers.

We have also made some of our communications and campaign materials available for you to use on your own platforms. including approved social media and newsletter copy and other downloadable videos.

Go to HMRC campaign resources for Making Tax Digital for Income Tax

HMRC: Making Tax Digital for Income Tax

HMRC is writing to customers about Making Tax Digital (MTD) for Income Tax.

Letters are not sent to agents, but you can see copies in this section for your awareness.

The letters were accurate at the time they were sent to customers.

Helping customers prepare to use MTD for Income Tax

From November 2025, HMRC wrote to customers required to use MTD for Income Tax from April 2026 where their total income from self-employment and property was over £50,000 in their 2024 to 2025 tax return.

This was a phased approach, depending on when the customer filed their 2024 to 2025 tax return.

Signing up customers

From September 2026, HMRC started signing up customers who need to use MTD for Income Tax for the 2026 to 2027 tax year and had not already signed up.

This is happening in stages and customers will be contacted after HMRC has signed them up.

Notifying customers that missed the first quarterly update deadline

In October 2026, HMRC wrote to customers who missed the first quarterly deadline. The letter provides information on what customers need to do to catch up and highlights future deadlines for quarterly updates.