HMRC improves Self Assessment registration and announces MTD enrollment

HM Revenue and Customs (HMRC) has launched an improved online registration service for Self Assessment to streamline the process for new taxpayers. The updated system features pre-populated information, save-and-return functions, and digital support. Notably, users will now receive their Unique Taxpayer Reference (UTR) via their online account within 72 hours, a significant reduction from the previous 15-day postal wait.

In a separate development regarding the Making Tax Digital (MTD) initiative, HMRC will begin a staged enrollment process starting in September 2026 for sole traders and landlords who have not yet registered. This applies to those with qualifying gross income exceeding £50,000 from the 2024/2025 tax year. MTD requires taxpayers to maintain digital records, use compatible software, and submit quarterly updates.

From April 6, 2027, the MTD requirements will expand to include sole traders and landlords with qualifying income above £30,000 based on their 2025/26 tax returns.