# HMRC clarifies position on Making Tax Digital and cessations

An episode of [ICAEW podcasts](https://invisiblenetwork.ai/podcast/1074716082), 8 Apr 2026, 3:50.

Audio: https://www.podtrac.com/pts/redirect.mp3/feeds.soundcloud.com/stream/2298851264-icaew-hmrc-clarifies-position-on.mp3

The taxpayer or their agent should notify HMRC by phone or webchat where the taxpayer is within Making Tax Digital (MTD) for income tax from April 2026 but all of their sources of income for MTD income tax ceased before that date.

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