Making Tax Digital: HMRC automatic enrolment from Sept 26

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If you qualify for Making Tax Digital (MTD) for Income Tax and have not yet signed up to the scheme, HMRC will start to enrol you from September 2026.

HMRC will use the information they already hold, which may not include any changes since the last tax return.

Do you qualify for the 2026 to 2027 tax year?

To qualify for MTD for Income Tax for this tax year, you will be a landlord or self-employed person with gross qualifying income of more than £50,000 from all sources. Therefore, someone who is both a landlord and self-employed will need to combine their income sources to determine whether they meet this threshold.

Making sure your details are correct from the start is key.

> your income sources should be up to date,
> include your latest circumstances.

Further information
Our MTD for Income Tax information page gives further details on qualifying income and tax residence.

Contact us to discuss what’s needed in more detail. We can talk through the options for record-keeping and quarterly filing.

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