HMRC are accepting invitations from sole traders and landlords to test the new MTD for Income Tax regime that is being phased in from April 2026.
Early adopters may be able to register for the HMRC public beta program
It is work noting that the beta program is limited at this stage and certain groups are not yet able to join.
You cannot sign up voluntarily if you:
have a payment plan with HMRC
are a partner in a partnership
claim Married Couple’s Allowance
claim Blind Person’s Allowance
are currently, or are going to be, bankrupt or insolvent
are an MP, minister of religion or Lloyds underwriter
have income from being a foster carer or being in a shared lives scheme
have income from a trust
are subject to a compliance enquiry
use ‘averaging’ or other arrangements because your profits vary between years — for example, because you’re a farmer, writer or artist
Full details can be found on the HMRC website.