New MTD toolkit launched for agents ahead of upcoming changes

HM Revenue and Customs (HMRC) has launched a Making Tax Digital (MTD) for Income Tax toolkit to help agents and their clients prepare for upcoming changes.

From 6 April 2026, sole traders and landlords with a gross income (before expenses and tax are deducted) over £50,000 from self-employment and property will need to use MTD for Income Tax to report their income to HMRC. This threshold reduces to £30,000 from 6 April 2027.

The toolkit includes:

An overview of the changes, who is affected and how to prepare

Links to detailed guidance

FAQs and answers

Communications resources such as an agent checklist, videos and printable posters

HMRC is also urging agents to sign up to the ongoing voluntary testing phase for MTD for Income Tax. Signing up early allows agents and their clients to try the new process before it becomes mandatory. It will also help HMRC expand end-to-end testing, to ensure our systems work as they should before April 2026.

Craig Ogilvie, HMRC’s director of Making Tax Digital, said: “Our new toolkit is designed to help agents and their clients begin preparing for MTD for Income Tax now.

“Using digital records and submitting quarterly updates through software will reduce the chance of unintentional errors in customers’ tax returns, making it easier to pay the right amount of tax.

“It also means customers will have access to improved data to support their business planning and productivity.”