HMRC is  looking for tax agents to test out the beta testing programme for MTD for ITSA, which opens for user registration on 22 April, giving agents the chance to try out the digital filing platform with live client data.

This will give HMRC a two-year lead time to iron out any problems before MTD digital quarterly reporting for landlords and the self-employed with income over £25,000 comes into force in April 2026.

However, HMRC has not published details of the specific criteria for which client accounts will qualify for the testing, only stating that accountants who sign up must have clients that ‘meet the right criteria’ and have an agents services account (ASA). Further guidance will be published on Monday 22 April detailing further information about the pilot and who exactly will be eligible to join.

HMRC will hold a live online session on Friday 26 April, from 2pm to 2:45pm, to provide more information about what testing involves and how to take part, with a Q&A. Register in advance to join the session.

The session will be presented by HMRC’s customer strategy and tax design group director general, Jonathan Athow, MTD director, Craig Ogilvie, and MTD deputy director for strategic design and digital, Jennifer Staves.

HMRC said: ‘Taking part in testing is a good opportunity to familiarise yourself and a small number of your clients with Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) well ahead of 2026. This will help you to prepare your business and be ready to support the rest of your clients.

'You need to make sure both yours and your client’s record-keeping software is compatible with Making Tax Digital before you sign up. You can check compatible software options.

‘If the software that you or your client prefer to use is not listed, you should contact the software provider to find out when they plan to join Making Tax Digital.’

Testers need to be registered with HMRC for an agent services account (ASA) to take part in the testing. Clients will also have to authorise agents via the digital handshake to allow them to act on their behalf. There also also various criteria that clients will have to meet before their data can be used in the trial.

From April 2026, self-employed individuals and landlords with total income from self-employment and property over £50,000 will be legally required to keep digital records and send quarterly updates to HMRC using compatible software. This will be extended to those with an income over £30,000 will need to do this from April 2027.