MTD for income tax will be phased in from April 2026. HMRC’s latest figures suggest that approximately 864,000 taxpayers will need to comply with MTD for income tax from that date, with a further 1,077,000 to follow from April 2027 and 975,000 from April 2028. MTD for income tax represents a significant change for taxpayers and agents, requiring many sole traders and landlords to use software to keep digital records and submit quarterly updates as well as an end-of-year tax return to HMRC. 

HMRC’s agent outreach campaign 

HMRC is giving agents the option to register for support by completing an online form. Agents can access the form by signing in with the government gateway ID and password linked to their agent services account (ASA). If the agent does not have an ASA, they can complete the form by signing in with their online services for agents account details. In this case, the agent will need to provide their contact details manually.

When completing the form, the agent will be asked to: 

• give permission to be contacted by HMRC by email;
• indicate how many clients they have to sign up for MTD for income tax, including mandatory sign-ups and for testing; and   
• express an interest in having a conversation with HMRC about readiness for and testing of MTD for income tax.  

HMRC will review the submitted form and tailor its response depending on the agent’s need for support. Priority will be given to agents who have a large number of clients who will need to sign up for MTD for income tax. A range of support will be offered, including sending information by email, virtual peer group sessions and, where appropriate, a direct support discussion.  

HMRC content for use by agents 

HMRC has developed a library of content that can be used by agents to raise awareness and educate their clients about MTD for income tax. This includes copy and assets for social media and newsletters.  

Further information 

• Learn more about MTD for income tax by visiting ICAEW’s MTD hub.