HMRC Is Changing The Rules For Hundreds Of Thousands Of UK Self-employed And Landlords. If You Earn Over £50,000, Find Out What Awaits You From 6 April

Romanians in the UK who are self-employed or earn rental income and exceed the £50,000 threshold must now prepare for Making Tax Digital. HMRC makes it clear: the new rules come into effect from April 6, 2026, and the obligation verification and registration are not automatic.

If you are Romanian in the UK, you work as sole trader / self-employedyou have one or more rental properties or you have both types of income, it’s worth checking immediately if you fall under the new HMRC rules. For those with total self-employment and property income of over £50,000 in the 2024/25 tax yearthe system Making Tax Digital for Income Tax becomes mandatory from April 6, 2026.

Important: you don’t need to wait for a letter from HMRC. The authorities make it clear: even if you don’t receive a notification, it’s still your responsibility to check that you’re getting into the system and be prepared in time.

What is Making Tax Digital?

Making Tax Digital, known for short as MTDis one of the biggest changes in recent years to the way the self-employed and landlords report their income to HMRC. Instead of the classic model, based mainly on separately kept records and the subsequent annual return, the new system obliges the concerned taxpayers to keep digital recordsto use compatible software and to send quarterly updates to HMRC.

The Institute of Chartered Accountants in England and Wales, ICAEW, has described the MTD for income tax as “the most significant change” in income tax reporting for taxpayers and agents for nearly three decades.

Who is obliged to enter the system from April 6, 2026

According to the official guide, you need to use Making Tax Digital for Income Tax from April 6, 2026 if all these conditions are met:

you are a natural person registered for Self Assessment;
earn income from self-employmentfrom propertyor from both;
ai qualifying income de peste 50.000 £ for the fiscal year 2024/25.

The UK government has also confirmed the timetable for the expansion: the threshold drops to 30.000 £ from April 2027 and to 20.000 £ from April 2028.

What specifically changes for those targeted

For those entering BAT from April 2026, the main obligations are clear:

to keep digital records for relevant income and expenses;
to use one software recognized by HMRC;
to send quarterly updates to HMRC;
to then submit their year-end obligations through the compatible system.

The first important term after logging in is 7 august 2026the deadline for the first quarterly update.

You are not automatically enrolled

Here is one of the most important details for many Romanians in the UK: enrollment is not automatic. HMRC says that people required to enter the system must prepare and register before the start date, and if they work with an accountant, they can do the procedure on their behalf.

HMRC also state that they will send letters to eligible taxpayers, but the absence of a letter does not mean you do not have to check. In other words, not being notified still doesn’t protect you.

What risks are there if you delay

An important distinction must be made here. The correct message is not that from April 6 one automatically becomes “outlaw” in the dramatic sense of the phrase. The official reality is more nuanced: if you fall into the targeted category, you must be prepared to use the system from that moment, and non-compliance can create tax and administrative problems.

At the same time, HMRC says that for those who become mandatory part of MTD from April 6, 2026, will not apply penalty points for late quarterly updates in the first fiscal year, 2026/27. However, penalties continue to exist for other obligations, including late filing and overdue taxes.

In short: now is not the time to panic, but now is the time to act.

What the experts say

ICAEW issued a public appeal to taxpayers not to delay. Lindsey Wickssenior technical manager for tax policy at the ICAEW, said the MTD for income tax represents the most significant change in reporting this type of tax for nearly 30 years and that people need to understand their responsibilities, starting with registration.

The message is simple: if you already know your income will get you over the £50,000 mark, it doesn’t make sense to wait until the last minute.

What should you do now?

If you suspect you fall under the new rules, the practical steps are these:

check if you fit into the system Making Tax Digital for Income Tax;
prepare enrollment before April 6, 2026;
choose one HMRC compatible software;
talk to your accountant, if you have one;
do not assume that the absence of a letter from HMRC means that you are not affected.

For many Romanians in the UK, especially for those who are self-employed in construction, services, transport, beauty, cleaning or have additional income from rents, this change may mean a forced transition to a much stricter and much more digital fiscal discipline. And the time until the start is already very short.