Have You Received a Letter from HMRC About MTD?

Published 22 April 2026

With Making Tax Digital (MTD) for Income Tax coming into force from 6 April 2026, HM Revenue & Customs (HMRC) have been writing to taxpayers over recent weeks to tell them that they are being mandated into the regime.

MTD became mandatory from 6 April 2026 for sole traders and landlords with a total turnover exceeding £50,000 in the 2025/25 tax year, unless an exemption applies. It involves keeping digital records and submitting quarterly updates to HMRC.

Some taxpayers may have only received their ‘mandation’ letter a few days before the tax year started.
If you have received a letter, and that was the first you knew about MTD requirements affecting your business, there is no need to panic.

The first MTD filing deadline will not be until 7 August 2026. So, you have time to sign up, decide which software to use and then begin to keep your accounting records digitally. If your digital records are up-to-date for the three months starting in April 2026 by the time you need to file the update, then there will be no problem meeting the deadline.

HMRC will not charge you a penalty for not signing up by 6 April 2026, but the longer it is left, the more difficult the task of record-keeping becomes.

If you would like help with any aspect of MTD, from signing up to keeping digital records and submitting returns, please get in touch. We would be happy to help you!

See: https://www.litrg.org.uk/news/hmrcs-latest-letter-drop-about-making-tax-digital-lands-just-easter-start-date

​Mayes Accountants
Tel:  01254 300050
Email:  [email protected]