ScorpTaxHMRC NEWS
ScorpTax checks HMRC's official guidance on GOV.UK every day. When HMRC changes a page, the change shows here with a link to the page.
Send quarterly updates - Guidance explaining that your software provider will have information about how to send quarterly updates using their software has been added. Information about how to confirm you’ve sent a quarterly update has been added. New sections ‘After you’ve sent an update’ and ‘Changing your update period’ have been added.
Read on GOV.UK ↗The option to prove your identity by answering questions has been removed.
Read on GOV.UK ↗The recorded webinar link for 'Making Tax Digital if you are a landlord and joint property owner' and the video 'How to sign up your clients to Making Tax Digital for Income Tax' have been updated.
Read on GOV.UK ↗The information about what you should do if all your self-employment and property income ceased before 6 April 2026 has been updated.
Read on GOV.UK ↗Guidance has been updated to confirm HMRC will also check records against the 2025 to 2026 tax return if it's already been submitted. It's also been updated to make clear what you should do if all your income sources ceased before, on or from 6 April 2026.
Read on GOV.UK ↗If your circumstances change - The example of being below the relevant threshold for 3 consecutive tax years to opt out has been updated.
Read on GOV.UK ↗Information about what happens from September 2026 if you do not sign up to Making Tax Digital for Income Tax has been added.
Read on GOV.UK ↗Information about HMRC signing you up to Making Tax Digital for Income Tax from September 2026 has been added.
Read on GOV.UK ↗Information about HMRC signing you up to Making Tax Digital for Income Tax from September 2026 has been added.
Read on GOV.UK ↗Planned downtime from 5pm on Friday 11 September 2026 to 1pm Tuesday 15 September 2026 has been added.
Read on GOV.UK ↗The ‘How to sign up for Making Tax Digital for Income Tax’ video has been removed. The ‘How to choose software for Making Tax Digital for Income Tax’ video has been added. The ‘How to add client authorisations to your agent services account’ section and video have been updated to ‘How to sign up your clients to Making Tax Digital for Income Tax’. The following recorded webinar links have been updated — ‘How to get ready for Making Tax Digital for Income Tax if you’re a sole trader or landlord’, ‘Making Tax Digital for Income Tax for businesses’ and ‘Get ready for Making Tax Digital for Income Tax if you’re an agent'. The live webinar link for ‘Making Tax Digital for Income Tax — sole traders and landlords without an accountant or bookkeeper’ has been updated.
Read on GOV.UK ↗Help and support - New sections have been added for 'If you signed up for the wrong tax year', 'If you need to request a refund' and 'If you're acting on behalf of someone who has died'. Information and an option to 'Chat with HMRC's digital assistant' has been added.
Read on GOV.UK ↗Information has been added explaining that if all your self-employment or property income sources have ceased since you submitted your last Self Assessment tax return, you need to tell HMRC before the start of the next tax year. You’ll then receive a letter confirming that you do not need to use Making Tax Digital for Income Tax. More information about how changes to your Self Assessment tax return after you submit it may affect when you need to use Making Tax Digital for Income Tax has been added. Definitions for ‘ceased income’ and ‘annualise’ have been added. The example for ceasing a single income source has been updated to include property income.
Read on GOV.UK ↗The guidance has been updated to include information about qualifying income. It's also been updated to make clear that volunteers can sign up for this tax year, or the next one. Information about ceased income sources has also been added.
Read on GOV.UK ↗The 'Software products in development' section has been removed because they are now listed in the find software tool.
Read on GOV.UK ↗The message about planned downtime for the Making Tax Digital for Income Tax service has been removed.
Read on GOV.UK ↗A message about planned downtime for the Making Tax Digital for Income Tax service has been added.
Read on GOV.UK ↗Submit your tax return - The guidance has been updated to clarify that you need submit your previous year tax return how you normally would and what an agent needs to share with clients. The section on 'If you disagree with the calculation or there is an error in your software' has been updated to say contact your software provider first and when you would need to contact HMRC. The sections for 'If you're volunteering to test Making Tax Digital for Income Tax' and 'If your software does not support submission of your other income sources' have been removed.
Read on GOV.UK ↗The guidance has been updated to say that you need to apply for an exemption if you use the SA104 supplementary page to claim averaging relief. The reference to 'financial' for sharing information with HMRC if you are not physically or mentally capable has also been removed.
Read on GOV.UK ↗A message about planned downtime for the Making Tax Digital for Income Tax service has been added.
Read on GOV.UK ↗Submit your tax return - Student loan plan type and postgraduate loan has been added to the list of 'Information HMRC will add'. Payrolled benefits in kind that are not subject to Class 1A National Insurance contributions has been added to the list of 'Information you will add'.
Read on GOV.UK ↗The details of two software suppliers have been removed from the 'software products in development' section.
Read on GOV.UK ↗The video 'How do I sign up for Making Tax Digital for Income Tax' has been added.
Read on GOV.UK ↗The details of one software supplier has been removed from the 'software products in development' section.
Read on GOV.UK ↗Get your software ready - Step 2 for 'How to authorise your software as an agent' has been updated to make it clearer you need to use your firm's agent services account user ID and password.
Read on GOV.UK ↗The details of two software suppliers have been removed from the 'software in development' section.
Read on GOV.UK ↗The guidance has been updated to clarify the exemption criteria for not being physically or mentally capable of providing financial information to HMRC, for not having a National Insurance number and if you use the SA109 supplementary page. It now also mentions the 2025 to 2026 tax return, partnerships and the supplementary pages used to claim averaging relief and if you are a Lloyd's member.
Read on GOV.UK ↗The guidance has been updated for the 2026 to 2027 tax year. If you’re required to use Making Tax Digital for Income Tax from 6 April 2026, you should sign up now. If you're not required to use it until 6 April 2027, you can choose to sign up voluntarily.
Read on GOV.UK ↗The details of one software supplier has been removed from the 'software in development' section.
Read on GOV.UK ↗Help and support - Information about how to get help and support for the 2026 to 2027 tax year has been added.
Read on GOV.UK ↗The late payment penalty for the 2027 to 2028 tax year if payment is 31 days or more late has been corrected to 4% of the tax owed at day 15 and 4% of the tax owed at day 30, plus an annual rate of 10% per year on the outstanding amount, charged daily from day 31 until the tax is paid, or for up to 2 years.
Read on GOV.UK ↗'Choosing more than one product' has been updated to clarify that you can only use one software product for each separate submission you need to make to HMRC. Section 'How to choose the right software features' has been updated to to confirm if you're VAT registered you should check if your software has HMRC Assist built in to help you with your tax affairs. The details of 3 software suppliers have been removed from the 'Software in development' section.
Read on GOV.UK ↗The recorded webinar link for 'Making Tax Digital for Income Tax for Agents' has been updated and links to information about working out qualifying income have been added.
Read on GOV.UK ↗The ‘Check if you need to use Making Tax Digital for Income Tax’ section has been updated because the tool now asks about the 2026 to 2027 tax year and exemptions.
Read on GOV.UK ↗The message about planned downtime for the Making Tax Digital for Income Tax service has been removed.
Read on GOV.UK ↗The message about planned downtime for the Making Tax Digital for Income Tax service has been updated.
Read on GOV.UK ↗Submit your tax return - The introduction and 'After you have submitted your tax return' sections have been updated to include a link to information about penalties for those required to use Making Tax Digital for Income Tax.
Read on GOV.UK ↗The ‘Before you sign up’ section has been updated to include a link to information about penalties for those required to use Making Tax Digital for Income Tax.
Read on GOV.UK ↗The guidance has been updated to include a link to new guidance about penalties for those required to use Making Tax Digital for Income Tax. The guidance also confirms there is no penalty for the 2024 to 2025 tax year if payment is 16 to 30 days late. It further explains how to check when penalty points will be removed. If you get a penalty, the letter you receive will explain how to appeal if you disagree.
Read on GOV.UK ↗The message about planned downtime for the Making Tax Digital for Income Tax service has been updated.
Read on GOV.UK ↗A message about planned downtime for the Making Tax Digital for Income Tax service has been added.
Read on GOV.UK ↗The details of one software supplier has been removed from the 'software in development' section.
Read on GOV.UK ↗The details for one software supplier have been added in the ‘software products in development’ section.
Read on GOV.UK ↗The details for one software supplier have been added and one other amended in the ‘software products in development’ section.
Read on GOV.UK ↗Signing up - The guidance on authorising your software has been updated to include an identity check and connecting software to HMRC.
Read on GOV.UK ↗A recorded webinar for ‘How to get ready for Making Tax Digital for Income Tax — the agent services account’ has been added.
Read on GOV.UK ↗The guidance has been updated to explain that if you get a share of profit from a partnership as an individual partner, your chosen software must be able to report this on your tax return.
Read on GOV.UK ↗Submit your tax return - The guidance has been updated to explain that if you get a share of profit from a partnership as an individual partner, you will need to add this as an income source on your tax return.
Read on GOV.UK ↗The guidance now includes details on automatic exemptions and exemptions you need to apply for. It also explains which exemptions are permanent and which are temporary.
Read on GOV.UK ↗The list of exemptions has been removed and a link has been added to another page with updated information about exemptions.
Read on GOV.UK ↗The guidance has been updated to explain that if you get a share of profit from a partnership as an individual partner, this does not count towards your qualifying income. Additionally, you still need to include that share of profit in your end of year tax return through your compatible software.
Read on GOV.UK ↗The details of one software supplier has been removed from the 'software in development' section.
Read on GOV.UK ↗The sections 'Making Tax Digital for Income Tax for agents' and 'Making Tax Digital for Income Tax for businesses' have been added.
Read on GOV.UK ↗The details for 2 software suppliers have been added in the ‘software products in development’ section.
Read on GOV.UK ↗The details for one software supplier have been added in the ‘software products in development’ section.
Read on GOV.UK ↗The details for 2 software suppliers have been added, and 3 software suppliers have been removed in the ‘software in development’ section.
Read on GOV.UK ↗Create digital records - Guidance for creating digital records has been updated to clarify including ‘expenses’ in records and to clarify if your accounting period ends on 31 March you have chosen calendar updates in your software before you send your first quarterly update.
Read on GOV.UK ↗Guidance has been updated to make clear that if you receive qualifying care relief, you will not need to use Making Tax Digital for Income Tax before April 2027.
Read on GOV.UK ↗The updated guidance explains that if you’re exempt from sending VAT returns using Making Tax Digital compatible software because you’re going through an insolvency procedure, and you are signed up to Making Tax Digital for Income Tax, you will not be exempt and should continue to use the service.
Read on GOV.UK ↗An introduction has been added to explain what Making Tax Digital for Income Tax is and who needs to sign up. The collection has been re-ordered to remove duplicate entries where guidance applies to both agents and sole traders or landlords. Page descriptions have been updated to make it clear what information each guidance page includes.
Read on GOV.UK ↗The introduction has been updated to focus on those who must use Making Tax Digital from April 2026. The software step has been updated to confirm that HMRC does not provide software for Making Tax Digital for Income Tax.
Read on GOV.UK ↗Guidance has been updated to make clear who needs to use Making Tax Digital for Income Tax from April 2026 and what they need to sign up. It has also been updated to confirm that anyone signing up must be registered for Self Assessment and have submitted a tax return in the last 2 years. Information about penalties has been updated. Information about exemptions has been added.
Read on GOV.UK ↗The guidance now includes further details on permanent and temporary exemptions for Making Tax Digital for Income Tax. It explains which exemptions are automatic and which you need to apply for.
Read on GOV.UK ↗A section for ‘How to get ready for Making Tax Digital — The Agent Services Account (ASA)’ has been added. The sections for ‘New penalties for Making Tax Digital for Income Tax (sole traders and landlords)’, ‘How to sign yourself up to Making Tax Digital for Income Tax’, ‘Making Tax Digital for Income Tax for sole traders and landlords — what you’ll need to do’, ‘How to sign your client up to Making Tax Digital for Income Tax’ ‘New penalties for Making Tax Digital for Income Tax (Agents)’ and ‘Making Tax Digital for Income Tax for agents — what you’ll need to do’ have been removed.
Read on GOV.UK ↗The details for one software supplier have been added in the ‘software products in development’ section.
Read on GOV.UK ↗Send quarterly updates - Guidance has been updated to clarify how penalty points work if you miss a deadline for sending an update.
Read on GOV.UK ↗Guidance has been updated to clarify how penalty points work if you stop volunteering and when late payment penalties apply.
Read on GOV.UK ↗Information about Making Tax Digital for Income Tax — sole traders and landlords without an accountant or bookkeeper has been added.
Read on GOV.UK ↗If your circumstances change - Information about changing your software and changing your tax agent has been added.
Read on GOV.UK ↗The section 'How to choose the right software features' has been updated to confirm software will need to work with the chosen accounting period (standard tax year, calendar update periods or neither).' The section 'software in development' is now called 'software products in development'.
Read on GOV.UK ↗Guidance has been updated to clarify which sources of income do and do not count toward qualifying income. Information about ‘Ceased income sources’, ‘Amendments to your Self Assessment tax return’, ‘If you use averaging relief’, ‘One off transactions in UK land’ and ‘If you get income from UK Real Estate Investment Trusts (UK REITS) or a Property Authorised Investment Fund (PAIFs)’ has been added. Information about ‘If your accounting period is longer or shorter than 12 months’, ‘If you're a carer that is eligible for qualifying care relief’ and ‘How your tax residence affects your qualifying income’ has also been updated.
Read on GOV.UK ↗The details for one software supplier have been added in the ‘software in development’ section.
Read on GOV.UK ↗The details of one software supplier have been removed from the 'software in development' section.
Read on GOV.UK ↗The details of 3 software suppliers have been removed from the 'software in development' section.
Read on GOV.UK ↗A YouTube video about adding client authorisations to your Agent Services Account has been added. A recorded webinar about 'New penalties for Making Tax Digital for Income Tax (sole traders and landlords)' has been added. The live webinar has been removed, and a recorded webinar has been added for 'How to sign yourself up to Making Tax Digital for Income Tax'. The live webinar has been removed, and a recorded webinar has been added for 'How to sign your client up to Making Tax Digital for Income Tax'. A recorded webinar for 'New penalties for Making Tax Digital for Income Tax (Agents)' has been added.
Read on GOV.UK ↗The details of one software supplier have been removed from the 'software in development' section.
Read on GOV.UK ↗The details for one software supplier has been added, one software supplier has been updated and one software supplier has been removed in the ‘software in development’ section.
Read on GOV.UK ↗Collection page updated to include a link to 'Find out if you can get an exemption from Making Tax Digital for Income Tax' guidance.
Read on GOV.UK ↗The details for one software supplier have been added in the ‘software in development’ section. One software supplier's details have been updated. One software supplier has been removed.
Read on GOV.UK ↗If your circumstances change - The guidance has been updated to include what you should do if you've previously signed up for Making Tax Digital for Income Tax and think you've become digitally excluded.
Read on GOV.UK ↗Keep your records, send quarterly updates and file your tax return in plain English, or in Chinese.
Create a free accountThis page summarises HMRC's published guidance. It isn't tax advice: check GOV.UK or an accountant for your situation. Contains public sector information licensed under the Open Government Licence v3.0.