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To include a new source of self-employment or property income, you should add it to your HMRC online services account. This can be done in the Managing your Income Tax updates section. If you’re an agent, this can be done in the Manage your client’s Income Tax details section. �

You will need to provide details about your self-employment and property income sources. This includes your start date if it’s within the last 2 years. For property income sources, this is the date you started to receive rental income. You’ll also need to confirm which accounting method you will use as this should be the same method used for all income sources. �

You should then check your software to make sure the business details have been updated. You may need to refresh it in your software. You can then send quarterly updates which will include your new income source. �

If you’re not able to keep digital records of the new income source, you still need to report it using your software before you�finalise your Income Tax position. If you’re not able to report your new income source through compatible software, you’ll need to opt out of the testing phase.

You can use your HMRC online services account to cease a source of self-employment or property income. This can be done in the ‘Managing your Income Tax� updates section. You can do this by entering the date the income source stopped.  �

After you’ve notified HMRC, you will not need to send any quarterly updates once the business has ended.

If you’ve signed up for Making Tax Digital for Income Tax voluntarily, you can opt out at any time during the testing phase. �

If you choose to opt out, you’ll no longer need to send quarterly updates for self-employment or property income and expenses using Making Tax Digital for Income Tax. Updates you’ve sent will be deleted for the tax year you’re opting out for. �

You’ll still need to submit a�Self Assessment tax return as usual. You should also�find out if and when you need to use Making Tax Digital for Income Tax in the future. �

You can use your HMRC online services account to opt out. This can be done in the Managing your Income Tax updates section of the Making Tax Digital for Income Tax service. Go to View deadlines and Manage how you report to inform us you wish to opt out. �

If you’re an agent, you’ll be able do this once you’re authorised and can access your client’s HMRC online services account.

Payments on account are advance payments towards your tax bill (including Class 4 National Insurance if you’re self-employed). �

If you know your tax bill will be lower than last year, you can reduce your payments on account. You can do this in your HMRC online services account for Making Tax Digital for Income Tax. Access the ‘What you owe� and ‘Adjust payments on account� for the tax year sections.

If you’ve submitted a return using your chosen software for Making Tax Digital for Income Tax and are within the amendment window, contact the customer support team to discuss how to make an amendment. �

If you submitted a paper or online tax return for a previous year, follow the guidance to�make changes for Self Assessment tax returns.

If you sign up after the tax year started, you can either: �

• catch up now with allâ€�digital record-keeping a²Ô»åâ€�quarterly updates Â�
• start keeping digital records from the date you or your client signed up and update earlier records later Â�

For example, you may choose to catch up later if you do not normally do record-keeping until the end of the tax year. �

All digital records must be created and quarterly updates sent before submitting the tax return (due by 31 January following the tax year). �

Those who have signed up early to the testing phase of Making Tax Digital for Income Tax will not receive penalties for late quarterly updates for the 2025 to 2026 tax year.  �

Read more information on the penalties that will apply if you use the service.

If you choose to catch up later �

You can send nil returns for earlier update periods that ended before you signed up. Once you create digital records, they’ll be added to the next quarterly update you send. If you create your digital records after the end of the tax year, you’ll need to resend your fourth quarterly update.