MTD for Income Tax: how to sign up

Mandated is not the same as signed up

Being mandated means the rules require you to use MTD from a given April because your qualifying income is over the threshold. Signing up is the separate administrative act of registering for the service. You can be mandated and still not signed up — and if you're not signed up, you physically cannot send a quarterly update. Don't assume HMRC flips a switch for you: the letter they may send is a heads-up, not the registration itself. First, confirm you're even in scope with our does MTD apply to me? guide.

What you need before you start

• A Government Gateway user ID and password (your Self Assessment login works).
• Your National Insurance number.
• Your business details — start date, type of business, and your income sources (self-employment and any property).
• HMRC-recognised software chosen and ready, because sign-up includes connecting that software to HMRC.

A kit or spreadsheet is not recognised software and cannot submit to HMRC — see the cheapest MTD software roundup to pick a submitting tool.

Agent sign-up vs signing yourself up

If you use an accountant, an agent with an HMRC agent services account can sign you up and file on your behalf — the route many sole traders prefer, because the agent handles the connection and the quarterly submissions. If you don't use an agent, you sign yourself up through your recognised software or the GOV.UK sign-up service. The information required is identical either way; only who does the clicking changes. Decide this early, because your software choice can depend on it.

Get the timing right

• Sign up before the tax year you're mandated from, so your software is connected in time.
• For the first wave (mandated 6 April 2026), that meant being ready ahead of the first quarterly deadline — 7 August 2026.
• Test the connection by filing your first update early in the window, not on the deadline.
• Check your own dates with the MTD deadline checker.

Once you're signed up, see what you actually send HMRC each quarter and the deadlines & penalties guide. New to all this? Start with the MTD sole trader checklist.

FAQ

Do I get signed up for MTD for Income Tax automatically?

No. Being mandated (having qualifying income over the threshold) does not sign you up on its own — someone has to actively register you through HMRC-recognised software or the GOV.UK sign-up service before the tax year in which you must comply. HMRC may write to tell you that you are in scope, but the sign-up step is still yours (or your agent's) to complete.

What do I need to sign up?

A Government Gateway user ID and password (the same one you use for Self Assessment is fine), your National Insurance number, your business start date and type, and details of your income sources — self-employment and any property. You'll also need HMRC-recognised software chosen and ready, because part of sign-up is connecting that software to HMRC.

What's the difference between being 'mandated' and 'signing up'?

Being mandated means the rules require you to use MTD from a given April because your qualifying income is over the threshold. Signing up is the separate administrative act of registering for the service before that tax year begins. You can be mandated and still not signed up — and if you're not signed up, you can't file quarterly updates, so the two are not interchangeable.

Can my accountant sign me up for me?

Yes. An agent with an HMRC agent services account can sign you up on your behalf and file on your behalf, which is the route many sole traders take. If you don't use an agent, you sign yourself up through recognised software or the GOV.UK service. Either way the same information is needed; only who clicks the buttons changes.

When do I need to sign up by?

Before the start of the tax year you're mandated from, so that your software is connected in time to send the first quarterly update. For the first wave mandated from 6 April 2026, that meant being ready ahead of the first quarterly deadline of 7 August 2026. Leaving it late risks missing that connection window.