Sole traders and landlords who are within Maxing Tax Digital for Income Tax Self-Assessment (MTD for ITSA) need to sign up for the online service. From 6 April 2026, MTD for ITSA applies to sole traders and landlords who had combined trading and property income of £50,000 or more in the 2024/25 tax year.
HMRC publish guidance explaining when and how to sign up. The guidance has been updated to reflect planned maintenance from 5pm on Friday 12 June 2026 to 1pm on Tuesday 16 June 2026. During this period, it will not be possible to sign up for MTD for ITSA.
July 2026 Update
Clients who had trading and/or property income of at least £50,000 for 2024/25 need to comply with MTD for 2026/27 onwards. this means that they must keep digital records using MTD-compatible software, which includes spreadsheets and bridging software. Clients within MTD for ITSA for 2026/27 will need to file their first quarterly update by 07th August 2026 using MTD-compatible software. Clients within MTD for ITSA who have yet to sign up should do so without delay.
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