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What is MTD voluntary sign-up?
Last verified 31 October 2026
MTD voluntary sign-up lets a sole trader or landlord join Making Tax Digital for Income Tax before they are required to. You can volunteer for the current tax year or the next one.
Why it matters to landlords
To volunteer you must be registered for Self Assessment and have submitted a return in the last two years. HMRC's guidance says you will need compatible software to send any quarterly updates you have missed for the year so far, so signing up late in the year means catching up on those periods straight away.
Volunteers are treated differently on penalties: the guidance says they are not penalised for late quarterly updates, though late tax returns still count, with penalty points applying. Volunteering is not a one-way door. A voluntary user can opt out through their HMRC online account, and the account shows that you are using the service voluntarily. Landlords sometimes volunteer to learn the process a year early, or because they already keep digital records.
Example
Greg has £24,000 of rent and is not due to start until 6 April 2028. In September 2026 he volunteers for 2026 to 2027, picks compatible software and sends the update for 6 April to 5 July 2026 straight away. If he later decides it is not worth it, he can opt out from his account.
MTD £20,000 Threshold: Who Joins in April 2028 →
Related terms
- MTD opt-out
- MTD start dates
- Signing up for MTD for Income Tax
- MTD penalty points
- MTD compatible software