Signing up for MTD for income tax

HMRC has updated its Using making tax digital for income tax guidance to expand the section Who can use making tax digital for income tax to cover circumstances where users are not yet able to sign up.

The guidance notes that taxpayers can sign up voluntarily and start using the service if they are:

• a UK resident;
• registered for self-assessment with returns and payments that are up to date; or
• a sole trader with income from one business, or a landlord who rents out UK property.

The service is not yet available, however, for those who need to report:

• income from any other sources; or
• an income tax charge – for example, high income child benefit charges or certain pension tax charges.