How do I register for MTD with HMRC? FAQ for sole traders and landlords

1) How to register for MTD (quick MTD registration guide)

Go directly to HMRC’s “Sign up for Making Tax Digital for Income Tax” service to start the HMRC MTD sign-up. As a next step, choose MTD-compatible software, then sign in with your Government Gateway details and follow the prompts – HMRC will confirm your eligibility and link your software as part of the MTD registration process.

You can register for MTD HMRC voluntarily even if you’re below the mandatory threshold; you’ll send quarterly updates, but HMRC does not apply late-submission penalties for missed quarterly-update deadlines while you’re volunteering (normal annual filing and payment deadlines still apply). This is the official route to register for MTD.

2) What information do I need to register for MTD with HMRC?

You’ll need:

• National Insurance number

• Business start date (or the date you started receiving property income if this was within the last 2 tax years).

• Your accounting method – cash basis or traditional (accruals)

• The tax year you want to start using Making Tax Digital for Income Tax

If you are a sole trader, also have:

• Business name (as shown on your invoices)

• Business address

• The nature of your business (your trade)

If you have more than one income source:

• You must sign up each income source (each self-employment and each property business) for MTD for ITSA

When you sign up online:

• Sign in with your Self Assessment Government Gateway user ID and password; HMRC may ask for identity checks (for example, a face-match with your passport/driving licence or answering questions from HMRC records). 

3) What is a voluntary sign-up (if you’re not yet required)?

You don’t need to wait until MTD for ITSA becomes mandatory. By signing up voluntarily, you can learn the process in a low-pressure way. While you’re testing, quarterly late-submission penalties don’t apply (they only start once you’re mandated). Annual filing and payment deadlines still apply, so you must file your annual return and pay on time.

Why start early?

• Get familiar without penalty risk (for quarterly updates): practise now so that when mandation applies to you, you already know the steps and reduce the chance of penalties.

• See your tax estimate anytime: with EasyInvoice, you can view a running estimate of your tax based on your quarterly updates – no more year-end surprises.

• Handle quarterly and yearly in one place: even before quarterly updates are mandatory for you, you still need to submit the yearly return. EasyInvoice lets you prep both in one app to stay organised and cut errors.

Since the annual filing/payment deadlines always apply, keeping everything in one app makes it easier to stay on top of dates and never miss a deadline.

4) How long does MTD registration take?

HMRC does not publish a fixed timescale for signing up; the service is online and most people complete it in one session. As part of sign-up, HMRC may ask you to verify your identity (for example, using a mobile app to match a face photo to your passport or by answering questions from HMRC records). HMRC also notes that online services may be slow during busy times.

5) Do agents or accountants register clients for MTD?

Yes. Agents can sign up clients for MTD for Income Tax using HMRC’s agent journey. They’ll need an agent services account, the client’s authorisation, and compatible software to link and submit on the client’s behalf. HMRC’s agent guidance explains the steps and required permissions. 

Important: MTD for ITSA requires you to keep digital records of each income and expense (amount, date, and category) in compatible software – quarterly updates are generated from these digital records, not from a single total typed in at the end of the quarter. If you run more than one business or have UK and overseas property, you must keep separate digital records and send separate updates for each income source. 

You can choose whether your agent maintains those digital records in software for you, or you add them yourself in your chosen app (e.g., EasyInvoice) and ask an agent only where you want extra help. Many taxpayers handle the quarterly updates themselves because the software compiles the totals from their digital records, while some prefer an agent’s support at year-end for adjustments (EOPS) and the Final Declaration. 

If you sign up voluntarily before you’re required, HMRC does not apply late-submission penalties for missed quarterly-update deadlines during the testing phase (normal annual filing and payment deadlines still apply). 

6) Where can I find the HMRC MTD registration link?

Use GOV.UK’s “Sign up for Making Tax Digital for Income Tax” page and click “Sign up now” to start. If you’re unsure about timing, use HMRC’s eligibility checker (“Find out if and when you need to use MTD for Income Tax”). You can also check our FAQ about deadlines. Agents should use the agent sign-up page instead of the individual route. These GOV.UK pages are the official entry points for the HMRC MTD sign-up.