The first letters will hit the post in April with landlords, sole traders and self employed with income over £50,000 first to receive them. 

The imminent rollout of the new income tax element of Making Tax Digital (MTD) for Income Tax self assessment will see self employed, sole traders and landlords earning more than £50,000 in annual income in the 2024-25 self assessment tax return subject to quarterly reporting to HMRC.

The rules kick in from 6 April 2026, but this will be the first time individuals have been told personally by HMRC that they will have to comply with the new MTD reporting requirements.