HMRC to auto-enrol unregistered taxpayers into Making Tax Digital from September 2026
HMRC has updated its Making Tax Digital for Income Tax guidance to confirm mandation from April 2026 and a backstop: from September 2026 the department will sign up those who qualify but have not enrolled themselves. For advisers and in-house finance teams handling sole trader and landlord clients, the update sets the eligibility test, the identity checks and the penalty position for the first year.
- Mandatory from 6 April 2026 for those whose total self-employment and property income exceeds £50,000, based on the prior year's tax return.
- From September 2026 HMRC will auto-enrol qualifying taxpayers who have not signed up, using only data it already holds.
- No penalty points for late quarterly updates in 2026-27, but penalties still apply to late tax returns and late payment.
Executive summary
HMRC's guidance sets out that sole traders and landlords must use Making Tax Digital for Income Tax from 6 April 2026 where their total annual income from self-employment and property exceeds £50,000. The guidance defines qualifying income as total income…
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Source documents
https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-taxRead by Regulus 15 Oct 2026 at 12:06 UTC
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