HMRC says that the issue has arisen because the taxpayer’s financial information is split between its: 

• MTD income tax system (payments on account for 2025/26); and 
• self assessment (SA) system (2024/25 balancing payment and some credits).  

As a result, some taxpayers’ statements show payments on account as “transferred to digital” or as “nil”. To see the full picture, the taxpayer should access the MTD income tax and SA services together from within their personal tax account or business tax account. 

HMRC has written to those taxpayers who are affected by the issue explaining: 

• where they can find their payment on account information;
• that payments on account marked as “transferred to digital” or “nil” were payable by 31 January 2026; and
• what to do if transferred payments on account do not appear in their MTD income tax account.  

HMRC has said that interest will be charged on payments on account not paid by the due date. 

A message has been added to the taxpayers’ MTD income tax accounts informing them that they may need to check their SA account. HMRC says that work is already underway on a longer-term solution. 

Further information 

• Making Tax Digital | ICAEW
• Help with paying tax and claiming tax repayments | ICAEW