110k taxpayers without accountant not registered for MTD

With the final deadline to register for Making Tax Digital for Income Tax looming, over 110,000 unrepresented landlords and self employed have not signed up, warns LITRG

Analysis of HMRC figures by the Low Incomes Tax Reform Group (LITRG) suggests that just over half of the 216,000 unrepresented taxpayers who have to take part in Making Tax Digital (MTD) from April 2026 have still not registered.

Based on HMRC’s reports on the latest MTD registration levels, 69% of sign-ups to date have been’agent-led’, in other words have been processed through accountants and tax advisers. This leaves 111,840 unrepresented landlords and self employed still to register, LITRG said. 

The first quarterly filing date is Friday 7 August for taxpayers falling under the new MTD for Income Tax rules which capture individuals with qualifying income over £50,000. MTD means they will have to submit quarterly reports on their earnings and expenses digitally, either using software or bridging software. In addition, they will also have to file an annual self assessment tax return every year.

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