HMRC is starting to issue some customer communications in relation to Making Tax Digital for Income Tax and understanding tax payments due. A copy of the letter can be found below and (from Thursday 12 November 2026) will also be found in the 'customer communications' section of the GOV.UK Agent Toolkit.

Practitioners may already be familiar with the way some payment information is displayed as customers move across to MTD. With customer communications due to begin shortly, the letter below provides sight of what customers will be told.

Starting the week beginning 9 November 2026, HMRC will be writing to customers to explain how they should check their Self Assessment payment information following their move to MTD.

Customers will be advised to check both their existing Self Assessment account and their new MTD service. The letter also explains that where they see an amount marked “transferred to digital”, this means the information has been transferred to their MTD service.

The letter confirms that moving to MTD does not change how much tax customers owe, when they pay or how they pay.

It suggests customers may wish to speak to their accountant or agent, so members may receive client queries as letters arrive. It also directs customers to GOV.UK guidance on understanding their Self Assessment tax bill and to contact HMRC if an expected transferred amount is not visible in either service.

HMRC will monitor the questions and feedback that come through and pick up any recurring issues as the communications roll out.