HMRC has published the first edition of its Ready, Steady, File! newsletter for participants in the 2025 Making Tax Digital for Income Tax testing programme. Released on 7 November 2025, the GOV.UK correspondence sets out how HMRC will provide updates, resources and milestone tracking through the beta phase.
Edition 1 confirms a quarterly publication cycle during testing and invites structured feedback on the sign‑up journey via a short online form. Drawing on user research with 2024/25 volunteers, HMRC summarises what has already been proven in live testing: sign‑up flows for individuals and agents (including non‑standard accounting periods), the ability to make and amend quarterly submissions, adding income sources, opting out of quarterly obligations, pre‑population of PAYE income within estimates for payments on account, and correct allocation of payments to charges. For 2025/26 testing, the first quarterly update window opened in late July 2025 with a 5 August deadline; late‑submission penalties do not apply while volunteering. The edition also points participants to a dedicated support line for beta users on 0300 322 9619 and confirms the newsletter will arrive every three months.
HMRC’s quarterly‑updates guidance clarifies how deadlines are shown during the trial and how they will operate once mandatory use begins. Volunteers currently see the fifth of the month displayed in their online account, moving to the seventh for mandated users from April 2026. Standard update periods therefore carry deadlines of 7 August, 7 November, 7 February and 7 May, and late‑submission penalties do not apply while testing.
Software remains a central dependency. HMRC directs taxpayers and agents to compatible commercial products and a software‑finder tool, with guidance last updated on 6 November 2025. The page explains required features, the option to use a single product or multiple tools that work together, and notes that some free products are available but may have restrictions.
The legal basis sits in the Income Tax (Digital Requirements) Regulations 2021, as amended in 2024, and HMRC’s update notice confirms mandation from 6 April 2026 for qualifying income above £50,000 and from April 2027 above £30,000. From April 2028, the government plans to extend mandation to those with qualifying income over £20,000 based on 2026/27 income, subject to legislation.
Further editions are planned. The GOV.UK collection groups Ready, Steady, File! correspondence and currently lists an edition dated 30 September 2025 alongside today’s release, signalling the series will be maintained through the testing year.
For affected taxpayers and agents, the timetable creates a short operational window. HMRC guidance expects digital records to be created before each quarterly update or its deadline, with standard or calendar periods available to match accounting practice. The testing phase provides a live environment to confirm record‑keeping workflows and data quality ahead of mandation.