What to expect from HMRC’s MTD for IT customer letters

HMRC is sending two sets of customer letters between November 2025 and March 2026. Here’s what you need to know.

The rollout of Making Tax Digital for Income Tax (MTD for IT) is fast approaching. So HMRC is getting in touch with eligible customers to remind them about the changes.

If your gross revenue is £50,000 or more a year from self-employment and property, you will need to use MTD for IT, and can expect to receive a letter from HMRC. There are two kinds of letters being sent:

• Mandation letter notifying customers that, based on HMRC data, they will be mandated to use MTD for Income Tax from April 2026.
• Unrepresented taxpayers additional prompt letter to people without a tax agent who had not filed their 2024/25 tax return by 31 August 2025, raising awareness of MTD for IT, and providing more information on software and exemptions.

Timeline overview

• HMRC’s Mandation Letter will be sent in the first two weeks of November, to the first batch of taxpayers who need to comply with MTD from April 2026, based on filing their 2024/2025 return by the end of August 2025.
• Unpresented taxpayers additional prompt letter will be sent in the final two weeks of November, to those that haven’t yet filed their 2024/2025 tax return and don’t have an agent.

HMRC is sending advance notice letters to customers who filed their 2024-2025 tax return by 31 August 2025. These people will be mandated to use MTD for IT from April 2026. The letters will be sent over the first two weeks of November 2025, reaching around 200,000 customers.

Customers who file their tax return from September 2025 will receive their mandation letters in February or March 2026, depending on when they submit their tax return.

Key information NOT in the letters

Most importantly, if you do not receive a letter, HMRC says it is still your responsibility to check if and when you need to use MTD for IT, and to ensure you’re signed up and prepared to use it when the time comes.

To avoid confusion, no customer will receive both letters in November.

What should tax agents expect?

Tax agents, accountants and bookkeepers are not being sent copies of letters or customer lists.

Both versions of the November letter advise customers show the document to tax agents. However, there is no guarantee that they will do so. It’s a good idea to get ahead of this by proactively contacting clients about MTD for IT.

Read the letters

This PDF includes both versions of HMRC’s November letters.

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