HMRC MTD Auto-Enrolment

Key points

• From September 2026, HMRC began signing up sole traders and landlords who should have been using Making Tax Digital for Income Tax from 6 April 2026 but had not enrolled.
• The current test generally applies where combined gross qualifying income from self-employment and property exceeded £50,000 in 2024/25. This is income before expenses - not profit.
• Anyone signed up by HMRC must still:
• check that HMRC holds the correct income sources;
• obtain and authorise compatible software;