HMRC has issued clarification on software readiness for MTD for ITSA, due to commence in April 2026.

You don’t need to have selected software yet when you sign up to use MTD for 2026/27. During the sign-up on GOV.UK, there is a question about software being in place. If the answer is no, because the choice is still being made, sign-up can be completed – then there is a reminder about the legal requirement to get software soon.

Visit the updated sign-up page for agents

Visit the updated sign-up page for individuals

In addition, HMRC has listened to feedback about adding authorisations to the Agent Services Account (ASA) and has updated the screens to show the self-assessment (SA) code(s) that have been successfully added to it, rather than one of the many identifiers, known as Government Gateway IDs, which can be linked to each SA Code. 

By displaying the code, HMRC is confirming that all authorisations linked to that code have been added to the ASA, and it is not necessary to repeat the process for any other Government Gateway IDs linked to that SA Code.

Visit the updated Agent Services Account (ASA) page

Additional HMRC resources that have been highlighted for agents to help with sign up include:

• the YouTube sign-up page 
• the sign-up service for agents 
• The wider agent step-by-step guide. 

You should also look at HMRC’s agent update collection or specifically the December 2025 Update which has a clear sign up now message and explains the recent relaxation of some of the sign up restrictions, as reproduced below:

Improving the MTD experience — key changes agents should know

As we move closer to April 2026, we have taken further steps to strengthen confidence in Making Tax Digital for Income Tax by making key improvements. This comes from the announcements made at the Autumn Budget, including:

updates to the penalty regime for customers that need to use Making Tax Digital for Income Tax

updates to exemptions and to check for MTD eligibility

Additionally, we are removing most restrictions that previously prevented certain customers from signing up for the year 2026 to 2027. Signing up now for MTD for Income Tax is the best way for agents and customers to get ahead.

Staying ahead — MTD support and resources for agents

register for specialist MTD support — these sessions will give agents direct access to HMRC specialists for tailored MTD readiness agent support

share our communications resources — align your MTD messaging with what your clients may see from HMRC and share ready-made products

sign up for a webinar — get ready for MTD by joining one of our webinars. These cover planning steps, actions to take now, how to sign up clients for April 2026 and Q&A. Another option is to take a look at recorded HMRC webinars

For guidance on how to prepare for and use MTD for Income Tax, make sure to read the MTD agent step by step guide.

Further resources

Visit ACCA's MTD hub