MTD client triage

Portfolio readiness

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250anonymous clients

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Cohort	Clients	Readiness indication	Next practice action
Existing digital obligations	ClientsClient count for Existing digital obligations	Readiness indicationAlready using MTDExisting digital-obligation status is confirmed. A lower-income year does not automatically end it. S2 · The Income Tax (Digital Obligations) Regulations 2026 S5 · Find out if you can get an exemption from Making Tax Digital for Income Tax S6 · Create digital records S7 · Choose the right software for Making Tax Digital for Income Tax	Next practice actionReview the digital-record and compatible-software readiness gaps. Client-letter template SubjectMaking Tax Digital: records check Based on the information we hold, you are already using Making Tax Digital for Income Tax. A lower-income year does not automatically end an existing digital obligation. The current entry tests use 2024–25 qualifying income over £50,000, 2025–26 qualifying income over £30,000 and 2026–27 qualifying income over £20,000. Next stepPlease contact us so we can review your digital records and compatible-software position before your next update. This letter is a readiness prompt based on the information currently held. It is not personal tax advice. S1 · Find out if and when you need to use Making Tax Digital for Income Tax S2 · The Income Tax (Digital Obligations) Regulations 2026 S5 · Find out if you can get an exemption from Making Tax Digital for Income Tax S6 · Create digital records S7 · Choose the right software for Making Tax Digital for Income Tax
2024–25 income over £50,000	ClientsClient count for 2024–25 income over £50,000	Readiness indicationCheck 2026 startOur readiness check indicates the client may need to use MTD for Income Tax from 6 April 2026, based on a recorded qualifying-income band over £50,000 in 2024-25. Confirm the qualifying-income calculation and exemptions or deferrals before treating this as the client's tax position. S1 · Find out if and when you need to use Making Tax Digital for Income Tax S2 · The Income Tax (Digital Obligations) Regulations 2026 S3 · Work out your qualifying income for Making Tax Digital for Income Tax S5 · Find out if you can get an exemption from Making Tax Digital for Income Tax S6 · Create digital records S7 · Choose the right software for Making Tax Digital for Income Tax S8 · Send quarterly updates	Next practice actionResolve first: mixed record methods need review. Client-letter template SubjectMaking Tax Digital: action needed Based on the information we hold, the recorded qualifying-income band for 2024-25 is over £50,000. Subject to confirming the qualifying-income calculation and any exemption, deferral or special calculation, our readiness review indicates that you may need to use Making Tax Digital for Income Tax from 6 April 2026. Next stepPlease contact us now to review how you keep your records, confirm your sign-up and prepare the first 2026–27 quarterly update due 7 August 2026. This letter is a readiness prompt based on the information currently held. It is not personal tax advice. S1 · Find out if and when you need to use Making Tax Digital for Income Tax S2 · The Income Tax (Digital Obligations) Regulations 2026 S3 · Work out your qualifying income for Making Tax Digital for Income Tax S5 · Find out if you can get an exemption from Making Tax Digital for Income Tax S6 · Create digital records S7 · Choose the right software for Making Tax Digital for Income Tax S8 · Send quarterly updates
2025–26 income over £30,000	ClientsClient count for 2025–26 income over £30,000	Readiness indicationPrepare for 2027Our readiness check indicates the client may need to use MTD for Income Tax from 6 April 2027, based on a recorded qualifying-income band over £30,000 in 2025-26. Confirm the qualifying-income calculation and exemptions or deferrals before treating this as the client's tax position. S1 · Find out if and when you need to use Making Tax Digital for Income Tax S2 · The Income Tax (Digital Obligations) Regulations 2026 S3 · Work out your qualifying income for Making Tax Digital for Income Tax S5 · Find out if you can get an exemption from Making Tax Digital for Income Tax S6 · Create digital records S7 · Choose the right software for Making Tax Digital for Income Tax	Next practice actionResolve first: spreadsheet workflow needs a digital-link check. Client-letter template SubjectMaking Tax Digital: prepare for 6 April 2027 Based on the information we hold, the recorded qualifying-income band for 2025-26 is over £30,000. Subject to confirming the qualifying-income calculation and any exemption, deferral or special calculation, our readiness review indicates that you may need to use Making Tax Digital for Income Tax from 6 April 2027. Next stepPlease contact us so we can check your spreadsheet process before 6 April 2027. This letter is a readiness prompt based on the information currently held. It is not personal tax advice. S1 · Find out if and when you need to use Making Tax Digital for Income Tax S2 · The Income Tax (Digital Obligations) Regulations 2026 S3 · Work out your qualifying income for Making Tax Digital for Income Tax S5 · Find out if you can get an exemption from Making Tax Digital for Income Tax S6 · Create digital records S7 · Choose the right software for Making Tax Digital for Income Tax
2026–27 income over £20,000	ClientsClient count for 2026–27 income over £20,000	Readiness indicationPrepare for 2028Our readiness check indicates the client may need to use MTD for Income Tax from 6 April 2028, based on a recorded qualifying-income band over £20,000 in 2026-27. Confirm the qualifying-income calculation and exemptions or deferrals before treating this as the client's tax position. S1 · Find out if and when you need to use Making Tax Digital for Income Tax S2 · The Income Tax (Digital Obligations) Regulations 2026 S3 · Work out your qualifying income for Making Tax Digital for Income Tax S5 · Find out if you can get an exemption from Making Tax Digital for Income Tax S6 · Create digital records S7 · Choose the right software for Making Tax Digital for Income Tax	Next practice actionResolve first: digital records have not started. Client-letter template SubjectMaking Tax Digital: prepare for 6 April 2028 Based on the information we hold, the recorded qualifying-income band for 2026-27 is over £20,000. Subject to confirming the qualifying-income calculation and any exemption, deferral or special calculation, our readiness review indicates that you may need to use Making Tax Digital for Income Tax from 6 April 2028. Next stepPlease contact us to agree how you will start keeping digital records before 6 April 2028. This letter is a readiness prompt based on the information currently held. It is not personal tax advice. S1 · Find out if and when you need to use Making Tax Digital for Income Tax S2 · The Income Tax (Digital Obligations) Regulations 2026 S3 · Work out your qualifying income for Making Tax Digital for Income Tax S5 · Find out if you can get an exemption from Making Tax Digital for Income Tax S6 · Create digital records S7 · Choose the right software for Making Tax Digital for Income Tax
Special calculation cases	ClientsClient count for Special calculation cases	Readiness indicationManual reviewThis readiness check cannot assign a phase until the practice reviews a specific qualifying-income exclusion. S3 · Work out your qualifying income for Making Tax Digital for Income Tax	Next practice actionReview the flagged case against the linked HMRC guidance. Client-letter template SubjectMaking Tax Digital: review needed Based on the information we hold, we cannot confirm when you may need to use Making Tax Digital for Income Tax until we review a specific qualifying-income exclusion. The current entry tests use 2024–25 qualifying income over £50,000, 2025–26 qualifying income over £30,000 and 2026–27 qualifying income over £20,000. Next stepPlease contact us so we can review a specific qualifying-income exclusion against the linked HMRC guidance. This letter is a readiness prompt based on the information currently held. It is not personal tax advice. S1 · Find out if and when you need to use Making Tax Digital for Income Tax S3 · Work out your qualifying income for Making Tax Digital for Income Tax
Status not yet confirmed	ClientsClient count for Status not yet confirmed	Readiness indicationMore information neededThis readiness check needs more non-personal information before it can assign a phase. S1 · Find out if and when you need to use Making Tax Digital for Income Tax S3 · Work out your qualifying income for Making Tax Digital for Income Tax	Next practice actionConfirm existing MTD status. Client-letter template SubjectMaking Tax Digital: information needed Based on the information we hold, we cannot confirm when you may need to use Making Tax Digital for Income Tax because some readiness information is not yet confirmed. The current entry tests use 2024–25 qualifying income over £50,000, 2025–26 qualifying income over £30,000 and 2026–27 qualifying income over £20,000. Next stepPlease confirm existing MTD status with us. This letter is a readiness prompt based on the information currently held. It is not personal tax advice. S1 · Find out if and when you need to use Making Tax Digital for Income Tax S3 · Work out your qualifying income for Making Tax Digital for Income Tax
Complete income bands below entry tests	ClientsClient count for Complete income bands below entry tests	Readiness indicationNo current MTD duty identifiedThe information entered does not meet these entry tests: 2024–25 income over £50,000, 2025–26 income over £30,000 or 2026–27 income over £20,000. This does not settle later years. S1 · Find out if and when you need to use Making Tax Digital for Income Tax S2 · The Income Tax (Digital Obligations) Regulations 2026 S5 · Find out if you can get an exemption from Making Tax Digital for Income Tax	Next practice actionRecheck the next determining-year return when it is available. Client-letter template SubjectMaking Tax Digital: current position Based on the information we hold, we have not identified a current Making Tax Digital for Income Tax start date for you. The current entry tests use 2024–25 qualifying income over £50,000, 2025–26 qualifying income over £30,000 and 2026–27 qualifying income over £20,000. This does not settle later years. Next stepPlease tell us when your next relevant return is available or if your self-employment or property-income position changes sooner. This letter is a readiness prompt based on the information currently held. It is not personal tax advice. S1 · Find out if and when you need to use Making Tax Digital for Income Tax S2 · The Income Tax (Digital Obligations) Regulations 2026 S5 · Find out if you can get an exemption from Making Tax Digital for Income Tax

MTD dates, from HMRC

Updated 1 August 2026

For sole traders and landlords in Self Assessment, subject to HMRC eligibility and exemption rules.

MTD for Income Tax phase dates
Duties start	Qualifying income	Tax year HMRC checks
6 April 2026	More than £50,000	2024–25
6 April 2027	More than £30,000	2025–26
6 April 2028	More than £20,000	2026–27

Source: HMRC entry guidance

When does MTD for Income Tax start?

For sole traders and landlords in Self Assessment, HMRC uses qualifying income from an earlier tax year. MTD duties start on 6 April 2026 for qualifying income of more than £50,000, on 6 April 2027 for more than £30,000, and on 6 April 2028 for more than £20,000. Check HMRC guidance and any exemption before acting.

When is the first quarterly update due?

For clients confirmed as required to use MTD for Income Tax in 2026–27, the first quarterly update is due by 7 August 2026. A quarterly update is a summary, not a tax return.

S8 · Send quarterly updates

For small practices

A £250 practice adaptation

Request a practice-specific adaptation by email. After we reply, share your anonymised client bands and preferred wording. We’ll return one triage view, one source-linked client letter draft, and one revision within three working days of receiving that material.

Practice-specific cohort triage across the 2026, 2027 and 2028 MTD phases
One source-linked client-letter draft for practice review
One wording or cohort revision

Review it before you pay. There’s no payment now. Use the adaptation for 14 days. We invoice £250 on day 15 only if you keep it. Email us before then and we’ll remove it at no charge.

Phase 2 starts on 6 April 2027 for sole traders and landlords registered for Self Assessment whose qualifying income for 2025–26 is over £30,000; qualifying income is not necessarily total income. Exemptions and other eligibility rules apply. Use the next 14 days to identify affected clients and prepare your first practice communication. This tool is for triage and communications, not tax advice.

Check HMRC’s phase guidance