Home / Help / Making Tax Digital
What happens if I don't sign up for Making Tax Digital?
Last verified 23 October 2026
HMRC may sign you up itself. From September 2026, HMRC began signing up people who must use Making Tax Digital for Income Tax for 2026 to 2027 but had not done so. It uses only the information it already holds, which may be out of date.
If HMRC signs you up, check your details and correct anything that has changed. If it has not signed you up yet, you can still sign up yourself or ask your agent to do it. Either way, you still need software that works with Making Tax Digital to keep digital records and send updates.
For 2026 to 2027, HMRC will not give penalty points for late quarterly updates. You must still send them, because you cannot submit your tax return using software until you have. Late tax returns and late payments can still lead to penalty points, a financial penalty and interest.
From the following tax year, each late quarterly update earns a penalty point, and enough points lead to a financial penalty.
Read next
Sources
- GOV.UK: Sign up for Making Tax Digital for Income Tax
- GOV.UK: Use Making Tax Digital for Income Tax: Send quarterly updates