More than 110,000 unrepresented taxpayers who must register for Making Tax Digital (MTD) from April 2026 have still not done so, according to the Low Incomes Tax Reform Group (LITRG).

LITRG’s estimates are based on official HMRC statistics on the number of unrepresented taxpayers it estimates will be in scope for MTD from April 2026, alongside recent public comments from senior HMRC officials on registration and sign-up rates.

From April 2026, taxpayers with gross income of more than £50,000 from self-employment or rental income in the 2024/25 tax year are mandated to use MTD unless they are exempt.

From April 2027, the £50,000 threshold falls to £30,000 and then to £20,000 from April 2028.

LITRG believes that of the 216,000 unrepresented taxpayers HMRC expect to be in scope for this year, around 111,000 have still to register.

Sharron West, LITRG Technical Officer, said:

‘While most of the taxpayers who need to use Making Tax Digital from April 2026 have the services of a professional tax adviser or accountant to help them, there are a significant number who don’t, and many of them have still not signed up.

‘We are concerned that there are a substantial number of people who should register but don’t realise they need to.

‘However, the good news is that there’s still time for these taxpayers to get ready ahead of the first reporting update due on 7 August 2026.’

Internet link: Chartered Institute of Taxation website