Guidance: Agent Update on Making Tax Digital for Income Tax

July 7, 2026 · WOWERI

HMRC has released a special edition of its monthly Agent Update in preparation for sending your client's first quarterly update. This guide will help you understand how to prepare and what to expect.

Introduction to Making Tax Digital for Income Tax

HMRC is introducing Making Tax Digital for Income Tax for self-employed individuals and landlords who are required to file tax returns. This means that you will be required to file quarterly updates and an annual tax return through a digital system.

Preparing to send your client's first quarterly update

To prepare to send your client's first quarterly update, you will need to:

• Register for the digital system
• Ensure that your clients are registered for the digital system
• Gather all necessary financial data

What to Expect

After sending your client's first quarterly update, you will be required to file quarterly updates and an annual tax return through the digital system. This will help you and your clients stay on top of tax obligations and avoid penalties.

Source: gov.uk