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HMRC to send final batches of MTD mandation letters

Author: ICAEW Insights

Published: 04 Feb 2026

The letter informs the taxpayer that they must comply with Making Tax Digital (MTD) for income tax from April 2026 based on the information included in their self assessment tax return for 2024/25.

HMRC will begin to send the letters:  

  • this week, to taxpayers who submitted their 2024/25 tax return between 1 September 2025 and 30 November 2025; and
  • from the middle of March 2026, to taxpayers who submitted their 2024/25 tax return from 1 December 2025 onwards.  

Each mailing is expected to take two weeks to complete. This means that some taxpayers may not receive their letter until the end of March/early April. Agents will not receive copies of the letters.  

A taxpayer is within MTD income tax from April 2026 where: 

  • their total income (not profits) from any sole trades and property businesses carried on in 2024/25 exceeds £50,000; and
  • an exemption does not apply. Exemptions may be given automatically or must be applied for depending on the circumstances. 

ICAEW’s TAXguide 01/25 includes a tool that can be used to check if a taxpayer is within MTD income tax from April 2026. 

Taxpayer’s responsibilities 

Although HMRC intends to send out mandation letters, it is the taxpayer’s responsibility to: 

  • check if they are required to comply with MTD income tax from April 2026; and
  • sign up for MTD income tax. 

If a taxpayer believes that they are required to comply but has not received a mandation letter, they should sign up for MTD income tax. HMRC has published guidance for taxpayers and for agents on how to sign up for MTD income tax. 

This exercise follows an earlier mailing in November 2025 to taxpayers who submitted their 2024/25 tax return by the end of August 2025. The letter has been updated since the first mailing to reflect the announcement made at the Autumn Budget 2025 that no penalties will be charged where any of the first four quarterly updates are submitted late.

MTDtalk 

ICAEW’s Tax Faculty will deliver a series of webinars in 2026 covering: 

  • who is, and is not within scope of MTD income tax from April 2026;
  • digital record keeping requirements;
  • quarterly updates; and
  • the year end tax return. 

Learn more 

Further information 

The Tax Faculty

ICAEW's Tax Faculty is recognised internationally as a leading authority and source of expertise on taxation. The faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.

  1. HMRC to send final batches of MTD mandation letters
  2. Tax news in brief 3 February 2026
  3. Taxpayers in MTD trial warned of payment on account issue
  4. MTDtalk 2026 Year end
  5. Tax news in brief 20 January 2026
  1. Finance Bill changes for individuals and businesses
  2. Budget 25: Do the tax changes meet the tenets?
  3. The latest on MTD income tax
  4. Tax returns and Finance Bill concerns
  5. The inside track from HMRC

Further resources

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Making Tax Digital

Find the latest support and practical guidance on MTD and its implementation, including plans to expand the regime to income tax self assessment and corporation tax.

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MTD for income tax software providers

Explore the software available for Making Tax Digital for income tax, covering: bridging, record keeping and full service options. Use these key resources to help you decide the best MTD income tax software for your clients needs.

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Webinars on MTD

Expert advice from the Tax Faculty's technical managers on the latest developments in the MTD Regime

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