Key takeaways

  • Since September 2026, HMRC has been signing up sole traders and landlords who should use MTD for Income Tax for 2026-27 but have not signed up themselves.
  • The group is people whose 2024-25 qualifying income from self-employment and property was over £50,000.
  • HMRC confirms the sign-up by letter, either in your HMRC online account or by post.
  • HMRC uses the information it already holds, so you must check your income sources and tell HMRC about any that have stopped.
  • Being signed up by HMRC does not give you software: you must choose MTD-compatible software and send your overdue quarterly updates.
  • There are no penalty points for late quarterly updates in 2026-27, but late tax returns still get points.
  • The second quarterly update deadline for 2026-27 is 7 November 2026, and HMRC's Self Assessment helpline opens 9am to 3pm that Saturday.

Yes, if you should already be using Making Tax Digital (MTD) for Income Tax and have not signed up. Since September 2026, HMRC has been signing up, in stages, sole traders and landlords whose 2024-25 qualifying income was over £50,000. It writes to confirm, but it uses old records, so you need to check your details, choose software and catch up on quarterly updates.

Who is HMRC signing up?

HMRC is signing up people who must use MTD for Income Tax for 2026-27 but have not signed up themselves or through an agent. That means sole traders and landlords whose qualifying income, which is self-employment and property turnover before expenses, was over £50,000 on their 2024-25 return.

HMRC announced the plan on 12 August 2026, when it said over 570,000 people had signed up. Its February 2026 press release had put the April 2026 group at more than 860,000. HMRC has not said how many people it will sign up automatically.

HMRC has not said whether it will do the same for the April 2027 group, whose qualifying income is over £30,000. Do not rely on it. See who must join at £30,000.

How do you know if HMRC has signed you up?

HMRC sends a confirmation letter, either in your HMRC online services account or by post. If you have not had one, sign in to HMRC online services and check whether MTD for Income Tax appears.

Fraudsters copy HMRC letters, so confirm the sign-up by signing in to your HMRC account directly. See how to tell if HMRC contact is genuine.

What to check: step by step

HMRC’s guidance, last updated 11 September 2026, sets out five steps:

  1. Sign in. Go to HMRC online services and select Making Tax Digital for Income Tax. Agents use their agent services account.
  2. Check your records. Confirm each self-employment and property income source, including UK and overseas property. Add new sources and tell HMRC about any that have ceased.
  3. Check for an exemption. You may be exempt, for example if you are digitally excluded.
  4. Choose software. HMRC does not supply it. Use HMRC’s find software tool and confirm the product covers all your income sources and your accounting period.
  5. Catch up. Create digital records from 6 April 2026 and send any overdue quarterly update as soon as possible.

Checklist: is HMRC’s information right?

  • every sole trade is listed, with the right business name and trade
  • every property business is listed, including overseas property
  • sources that stopped are marked as ceased
  • your accounting period matches your software settings

Update income details in your HMRC online account. For other changes, such as business name or address, call Self Assessment general enquiries on 0300 200 3310. Agents use the agent dedicated line.

Which applies to you?

  • If your income was over £50,000 and HMRC signed you up, check your records, choose software and send overdue updates.
  • If all your self-employment and property income stopped before 6 April 2026, you do not need MTD. Tell HMRC, and still file your 2025-26 return by 31 January 2027.
  • If it stopped on or after 6 April 2026, send a quarterly update up to the date it stopped, then file your 2026-27 return. You leave MTD after that.
  • If you think you should not be in MTD, contact Self Assessment general enquiries and check the exemption list.
  • If you have not been contacted but should be in MTD, sign up yourself so your details are right from the start.

What deadlines apply?

The 2026-27 quarterly update deadlines do not move because HMRC signed you up late.

UpdatePeriod endsDue by
15 July 20267 August 2026
25 October 20267 November 2026
35 January 20277 February 2027
45 April 20277 May 2027

There are no penalty points for missed quarterly updates in 2026-27, but you must send all of them before you submit your tax return. Late tax returns still get penalty points, and the full tax bill is due by 31 January after the tax year ends. See the 7 November update and what to do if you missed an update.

What advisers should do

HMRC’s Agent Update issue 148, published 15 October 2026, asks agents to:

  1. Ask clients whether they have had an HMRC sign-up letter.
  2. Sign up eligible clients who have not had a letter, so their details are correct.
  3. Authorise and connect software, and check the accounting period.
  4. Send outstanding quarterly updates.
  5. Confirm clients with a letter are keeping digital records.

HMRC will offer phone support through the Self Assessment helpline on Saturday 7 November 2026, 9am to 3pm. The agent dedicated line will be closed that day.

Frequently asked questions

Is HMRC automatically signing people up to Making Tax Digital?

Yes. Since September 2026 HMRC has been signing up, in stages, people who should use MTD for Income Tax for 2026-27 but have not signed up.

How will I know if HMRC has signed me up for MTD?

HMRC sends a confirmation letter, in your HMRC online services account or by post. You can also sign in to check whether MTD for Income Tax appears.

Do I get software if HMRC signs me up?

No. HMRC does not provide software. You must choose MTD-compatible software that covers all your income sources.

Will I get a penalty for updates I missed before HMRC signed me up?

Not penalty points. There are no points for late quarterly updates in 2026-27, but you must still send them before filing your tax return.

What if HMRC signed me up by mistake?

Contact Self Assessment general enquiries on 0300 200 3310. If your income stopped before 6 April 2026, you do not need to use MTD.

Will HMRC sign up the April 2027 group automatically?

HMRC has not said. Its published plans cover people who should use MTD for 2026-27, so the April 2027 group should sign up themselves.

Sources

Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 6 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.