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What is MTD letter from HMRC?
Last verified 31 October 2026
An MTD letter from HMRC tells you that you must start using Making Tax Digital for Income Tax, or that HMRC has already signed you up. It may appear in your HMRC online services account or arrive by post.
Why it matters to landlords
Each tax year HMRC reviews your Self Assessment return and qualifying income, and writes to you if you are above the threshold. HMRC has also been signing up, in stages from September 2026, people who must use the service for 2026 to 2027 and had not done it themselves. It works from the information it already holds, which may be out of date, for example if you sold a property or started letting one.
If HMRC has signed you up, the guidance says to sign in, check your income sources, get compatible software and create digital records from the start of the tax year. If all your income stopped before 6 April 2026 you do not need the service, but you must still send your 2025 to 2026 return. If you disagree, contact Self Assessment general enquiries. A missing letter does not remove the duty.
Example
Hannah sold her only rental flat in March 2026. HMRC, working from her last return, signs her up for 2026 to 2027. She signs in, records that the income stopped before 6 April 2026, and still submits her 2025 to 2026 return by 31 January 2027.
HMRC Signed You Up for MTD? What to Do Next →