HM Revenue & Customs has launched ‘Ready, Steady, File!’, a quarterly newsletter for volunteers in the 2025 Making Tax Digital for Income Tax testing programme. The first edition, published on 7 November 2025, explains how HMRC will share updates, resources and milestone dates as the service scales ahead of mandation.
Mandation is approaching. HMRC guidance confirms MTD for Income Tax applies from 6 April 2026 for sole traders and landlords whose qualifying income exceeded £50,000 in 2024 to 2025, with those above £30,000 following from 6 April 2027. The government has also set out plans to legislate for expansion to those with qualifying income above £20,000 from April 2028.
In this edition HMRC flags an early test milestone: the first quarterly update for beta volunteers is due by 5 August 2025, with submissions possible from late July. While no penalties apply during testing, HMRC encourages on‑time updates to build routines and support stress testing.
The department summarises what has been proven to date: sign‑up flows for individuals and agents, including non‑standard accounting periods; the ability to make and amend quarterly updates; adding income sources; an option to opt out of quarterly obligations; pre‑population of PAYE income into payments‑on‑account estimates; and correct allocation of payments to charges. It sets out the next phases covering high‑volume sign‑ups, multiple‑agent capability, first quarterly updates made through software, in‑year payment‑on‑account estimates, and changes to the digital tax account such as adding or ceasing an income source.
Feedback from volunteers informs several actions. HMRC will issue this newsletter every three months during the testing phase to strengthen communication; it directs taxpayers and agents to their digital tax account to verify receipt of quarterly updates and says written guidance will be clarified; and it has introduced a dedicated customer support model for participants. HMRC reiterates it does not provide its own free software but expects a choice of free and low‑cost compatible products for those with simpler affairs.
Support routes are consolidated in one place. Participants and authorised agents can contact the dedicated MTD for Income Tax support team on 0300 322 9619 from 8am to 6pm, Monday to Friday, and are invited to complete a short survey on the sign‑up experience and opt into further user research.
For agents and software providers, the content functions as a planning brief. The April to September test windows indicate the capabilities HMRC expects software to handle reliably, including quarterly updates, non‑standard accounting periods, multiple‑agent appointments, and in‑year estimates within the digital tax account. Firms should use the beta year to finalise internal procedures, agree roles where more than one agent is appointed, and align record‑keeping and update content with HMRC’s published notices.
Looking beyond the beta, HMRC’s public timelines indicate that for those mandated from April 2026 the first quarterly update falls due by 7 August 2026, followed by 7 November 2026, with further deadlines in February and May 2027 before the final declaration. These dates can underpin client communications as letters begin issuing to those above the relevant thresholds.
Penalty reform will matter once MTD becomes compulsory. HMRC has confirmed a points‑based regime for late submission and staged late payment penalties with aligned interest rules. For late payment, no penalty applies if tax is paid within 15 days, a 2% penalty applies by day 30, and a further penalty accrues from day 31 unless a time‑to‑pay arrangement is agreed.
HMRC says more updates will follow in the next edition and continues to ask for feedback from testers. For policy and compliance teams, this opening instalment consolidates dates, testing scope and contact routes in an official reference point as the service moves towards April 2026.