Campaign seeks to raise awareness of HMRC’s one-to-many letters
HMRC has issued an update to raise awareness of its one-to-many campaign letters regarding MTD for ITSA. Practitioners may have received communications from HMRC in October last year and this is a follow-up issued to that previous batch of letters.
Download the sample letters by clicking on the 'related documents' link.
You’ll recall that we wrote in October 2025 to give advance notice of Making Tax Digital (MTD) for Income Tax customer letters being sent in November 2025 (that was the first batch of awareness letters sent to customers who filed their 2024-2025 tax return by 1 August 2025).
This note is to provide a further update as HMRC will shortly be sending letters to notify the remaining customers of their requirement to use MTD for Income Tax from April 2026.
1. The next round of letters will begin dispatch in the week beginning 2 February for customers who filed their 2024–2025 tax return by the end of November 2025.
2. A final mailing is scheduled for dispatch from the middle of March for customers that file their 2024-2025 tax return before 31 January 2026.
Both mailings will be sent over a two week dispatch, reaching around 180,000 customers in February and around 430,000 customers in March.
As in November 2025, the letter will advise customers that based upon the latest data held by HMRC, they will be required to use MTD for Income Tax from April 2026.
The content for both February and March letters will remain consistent.
There is a slight change to the content from the November 2025 letter following the penalty easement announcement at the 2025 Autumn Budget.
It’s important to remember that if a customer does not receive a letter, it remains their responsibility to check if and when they need to use MTD for Income Tax, and make sure they are signed up and prepared to use it when they need to.
Further resources
