How to Register for Making Tax Digital —
The Exact HMRC Steps for 2026

Making Tax Digital for Income Tax became mandatory on 6 April 2026. If your qualifying income from self-employment or UK property rental exceeded £50,000 in 2024–25, you are legally required to register. Your first submission deadline is 7 August 2026 — the Q1 update covering 6 April to 5 July 2026.

This guide walks you through every step of the HMRC registration process, what you need to have ready, how long it takes, and exactly what happens once you are registered.

Who Must Register for MTD?

Registration is mandatory if all three of these apply:

• You are an individual taxpayer (not a limited company)
• You have qualifying income from self-employment and/or UK property rental
• That qualifying income exceeded the threshold in the previous tax year

The following income types do not count towards your threshold: PAYE salary, pension income (state or private), dividends, savings interest, capital gains, or overseas rental income. Only UK self-employment gross turnover and UK property rental gross receipts count.

What You Need Before You Start

Have these four things ready before you begin the HMRC registration process. Missing any one of them will stop you mid-way.

• Government Gateway user ID and password — the same login you use for Self Assessment. If you have forgotten it, recover it at gov.uk/log-in-register-hmrc-online-services before starting.
• National Insurance number — your NI number in the format XX 99 99 99 X.
• Unique Taxpayer Reference (UTR) — your 10-digit UTR number, found on any previous Self Assessment notice or your HMRC online account.
• MTD-compatible software already chosen — HMRC will ask you to confirm your software during registration. You do not need to have connected it yet, but you must know which one you are using. See our MTD software comparison →

How to Register — Exact HMRC Steps

1. Log in to HMRC Online Services

   Go to gov.uk/log-in-register-hmrc-online-services and sign in with your Government Gateway user ID and password. This must be the account linked to your Self Assessment record — not a new or separate account.
2. Go to your Self Assessment account

   Once logged in, navigate to your Self Assessment section. You will see your tax account summary. Look for a banner or notification about Making Tax Digital — HMRC may have already flagged that you need to sign up.
3. Click "Sign up for Making Tax Digital for Income Tax"

   HMRC's direct sign-up URL is gov.uk/guidance/sign-up-your-business-for-making-tax-digital-for-income-tax. Follow the link to the sign-up service. You may need to verify your identity via the Government Gateway two-step verification.
4. Confirm your income sources

   HMRC will ask you to confirm the nature of your qualifying income — whether you have self-employment income, property rental income, or both. Be accurate here. This determines which income types your MTD record will cover and what your quarterly updates must include.
5. Confirm your accounting period start date

   Most sole traders use the standard tax year (6 April to 5 April). If your business uses a different accounting period — for example, a calendar year ending 31 December — you may need to state this. HMRC's quarterly deadlines are based on your accounting period, not the calendar.
6. Select your MTD software

   HMRC will ask you to confirm which MTD-compatible software you are using. You are not locked in permanently — you can switch software later — but you must name one now. Only HMRC-approved software is accepted. See the full approved software list ↗.
7. Submit and wait for confirmation

   After submitting, HMRC will process your registration. This takes up to 72 hours (3 working days). You will receive a confirmation email or letter. Do not attempt to submit quarterly updates until you have received this confirmation — submissions made before your registration is processed will not be accepted.
8. Connect your software to HMRC

   Once registered, open your MTD software and connect it to HMRC using your Government Gateway credentials. This authorises the software to submit quarterly updates and the Final Declaration on your behalf. Every major MTD software provider has a step-by-step connection guide — the process takes 5–10 minutes.

What Happens After You Register

Once registered and your software is connected, you must:

• Keep digital records — all income and expenses for your self-employment and/or rental property must be recorded digitally, either in your software directly or in a spreadsheet linked to MTD-compatible bridging software.
• Submit four quarterly updates per year — these are summaries of your income and expenses for each quarter. They are not tax returns. No tax is paid at this stage.
• Submit a Final Declaration by 31 January — this replaces your old Self Assessment return and is where you finalise your tax position for the year, claim reliefs, and confirm all income.

Your First Quarterly Deadlines — 2026–27

What If You Cannot Register in Time?

If you are unable to register before 7 August 2026 — for example, because you have only recently realised you are in scope — you should still register as soon as possible. HMRC's soft landing means no penalty points will be issued for late Q1 submissions in 2026–27, but you cannot submit at all without being registered first.

If you genuinely cannot use digital tools — due to disability, age-related limitations, lack of internet access, or religious belief — you may be eligible for an MTD digital exclusion exemption. Apply through your HMRC online account before your mandatory start date.

Common Registration Mistakes to Avoid

• Using a different Government Gateway account — your MTD registration must be linked to the same account as your Self Assessment record. A second account will not work.
• Registering before choosing software — HMRC will ask you to name your software during registration. If you have not decided, you will need to stop and come back. Decide first.
• Forgetting to connect your software — registration and software connection are two separate steps. Registration tells HMRC you are in the system. Connecting your software is what allows submissions to happen.
• Including PAYE or pension income — only self-employment and UK rental income are qualifying sources. Including others will not affect your registration but will distort your quarterly submissions.
• Leaving it until July 2026 — HMRC processing times mean you need to register no later than late July to be ready for the 7 August deadline. Earlier is always better.

Frequently Asked Questions

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