Accounting in England: 2027 MTD and adviser dates, plus 2028 filing changes

Separate the obligations before planning

Accounting practices in England should separate client tax dates from practice registration and company filing preparation. Making Tax Digital for Income Tax (MTD), HMRC tax-adviser registration and anti-money-laundering supervision need distinct checks. Companies House software-only accounts filing starts on 1 April 2028.

A practice owner should assign each obligation to the relevant client, service and legal entity. A client choosing an accountant should ask who will handle each task and what records they need. Use the accounting services foundations to organise that discussion around the work being commissioned.

The dated timeline for practice planning

The dates distinguish MTD starts from HMRC adviser registration windows and Companies House filing preparation. An agent services account is abbreviated to ASA. Keep these separate in your accounting services operations, with an owner and an evidence record for each applicable deadline.

MTD thresholds and compatible software

The HMRC MTD start-date guidance gives a 6 April 2027 start for qualifying income over £30,000 for the 2025 to 2026 tax year. The requirement covers sole traders and landlords registered for Self Assessment with self-employment or property income above the relevant threshold.

Qualifying income is total income from self-employment and property before expenses, also known as turnover. HMRC assesses it using the Self Assessment return submitted in the previous tax year. Even without a letter, a taxpayer must check their qualifying income to establish whether they need to use MTD and sign up.

The taxpayer or their agent needs commercial software that works with MTD for Income Tax. HMRC's software finder offers a personalised list for specific needs, not a product recommendation. Choose software before signing up, and test practice software selection against the client's records, submission needs and chosen accounting period.

Only one software product can be used for each separate submission to HMRC. The software must work with the chosen accounting period: standard tax year, calendar update periods or neither. Where income and expenses are recorded in spreadsheets, bridging software can connect to them and make submissions to HMRC.

HMRC tax-adviser registration and the ASA

HMRC's Modernising and Mandating Tax Adviser Registration (MMTAR) opened on 18 May 2026 and is being introduced in phases. Registration is free and online. Anyone paid to interact with HMRC about another person's tax affairs is generally considered a tax adviser unless an exemption applies.

The legal entity interacting with HMRC must register; individual employees do not register separately. Existing ASA holders do not need to register again. If a practice missed its window or is new to the market, it should register now. Check HMRC agent status alongside the agreed scope and authority to act.

AML supervision: identify the responsible authority

The Money Laundering Regulations cover accountants, and every business within scope must have a supervisory authority. HMRC supervises accountancy service providers not supervised by a professional body. Businesses already supervised by the FCA or a professional body acting as a supervisory authority do not need HMRC registration.

Designated professional bodies that also act as supervisory authorities include the Association of Accounting Technicians, Association of Chartered Certified Accountants, Association of International Accountants and Association of Taxation Technicians. The Chartered Institute of Management Accountants and Chartered Institute of Taxation are also included. Ask the practice to name its supervisor.

Where HMRC registration is needed, register before trading. Money service businesses and trust or company service providers must wait for successful confirmation; other businesses can trade while applications are processed. Use the Supervised Business Register to check HMRC supervision, and record the applicable supervisor in your market entry checklist.

Companies House accounts filing: changes from April 2028

From 1 April 2028, all companies must file their accounts with Companies House using commercial filing software. This applies whether a company files itself or uses an accountant. The changes to accounts filing will not be introduced in April 2027, so treat 2027 as preparation.

The Economic Crime and Corporate Transparency Act 2023 amended the existing requirement for small companies to file a Directors' Report. Small and micro entity companies will need to file profit and loss accounts with Companies House. They will have an option to opt out of publishing those accounts on the public register.

Accounts filings must use iXBRL format, and not all software supports the tagging needed for digital accounts. A company can hire an accountant rather than buy commercial software itself. However, it remains legally responsible for its accounts, records and performance. Agree who supplies records, prepares accounts and approves the submission.

Questions to ask before appointing an accountant

Use an accounting services selection checklist to turn these dates into questions about the proposed engagement. Ask for answers tied to your own income, records and company status. A practice owner can use the same questions to review responsibilities before accepting work or changing a client's service.