Income stopped before 6 April 2026: letter to HMRC (Making Tax Digital)

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Letter to HMRC: All Self-Employment and Property Income Ceased Before 6 April 2026

[YOUR FULL NAME]

[YOUR ADDRESS]

National Insurance number: [NI NUMBER]

Unique Taxpayer Reference (UTR): [UTR]

[PHONE] · [EMAIL]

Self Assessment

HM Revenue and Customs

BX9 1AS

United Kingdom

[DATE]

Making Tax Digital for Income Tax — all self-employment and property income ceased before 6 April 2026

Dear Sir or Madam,

I am writing to tell you that all my self-employment and property income ceased before 6 April 2026. I have not yet submitted a 2025 to 2026 tax return that shows this. Please update your records so that I am not signed up to Making Tax Digital for Income Tax.

1. Income sources and the dates they stopped

Source Details Date it ceased Evidence I hold

Self-employment [TRADE OR BUSINESS NAME AND DESCRIPTION] [DATE OF LAST TRADING] [FINAL INVOICE / CLOSING BANK STATEMENT]

UK property [ADDRESS OF PROPERTY] [DATE LAST TENANCY ENDED OR DATE OF SALE] [COMPLETION STATEMENT / END OF TENANCY]

Foreign property [COUNTRY AND ADDRESS, OR "NONE"] [DATE] [EVIDENCE]

I have no other self-employment or property income, and I have not started any new source since [DATE OF THE LAST SOURCE CEASING].

2. Self-employment

( ) Please also treat this letter as notice that I stopped trading as a sole trader on [DATE].

( ) I have already told you through the online service on [DATE].

3. My 2025 to 2026 tax return

I will submit my 2025 to 2026 tax return by 31 January 2027. It will show the income I received before the sources ceased and my other income: [EMPLOYMENT WITH (EMPLOYER) FROM (DATE) / PENSION / NONE].

4. Letters already received

( ) I have not received any letter about Making Tax Digital.

( ) I received your letter dated [DATE OF HMRC LETTER] about Making Tax Digital for Income Tax.

Please confirm in writing that I do not need to use Making Tax Digital for Income Tax.

Yours faithfully,

____________________

[YOUR FULL NAME]

Enclosures (copies): [LIST]

For me

[ ] Every source is in the table, with the date it stopped

[ ] Letter posted on [DATE POSTED], copy kept

[ ] HMRC confirmation letter received on [DATE]

[ ] 2025 to 2026 return filed online by 31 January 2027, tax paid the same day