Making Tax Digital - HMRC writing to taxpayers and agents

Making Tax Digital for Income Tax (MTD) will apply to the first taxpayers from April 2026.

To raise awareness of this change, from this April HMRC will be writing to taxpayers they believe may be in scope.  They will also be emailing agents in mid-March who may have clients in scope.

HMRC have shared copies of the taxpayer letter and agent email with us for information.  Please note these could be subject to change in future iterations.

The ATT has a number of resources to help you prepare for MTD, including an FAQs document and a 'get ready guide' for agents.  You can access these, and more information, from our dedicated MTD hub.