23 Jun 2026
Analysis carried out by the Low Incomes Tax Reform Group (LITRG) has suggested that just over half of 216,000 unrepresented taxpayers who must register for Making Tax Digital (MTD) from April 2026 have still not done so.
From April 2026, taxpayers with gross income of more than £50,000 from self-employment or rental income in the 2024/25 tax year are mandated to use MTD unless they are exempt.
From April 2027, the £50,000 threshold falls to £30,000 and then to £20,000 from April 2028.
According to the LITRG, 111,000 unrepresented taxpayers are yet to register for MTD. The LITRG is urging taxpayers to check whether they meet the criteria that mandates them to sign up for MTD; find out whether they are exempt; and choose the correct software to comply with HMRC's reporting requirements.
Sharron West, Technical Officer at the LITRG, said: 'We are concerned that there are a substantial number of people who should register but don't realise they need to.
'However, the good news is that there's still time for these taxpayers to get ready ahead of the first reporting update due on 7 August 2026.'