# Penalty regime for MTD for income tax becomes clearer

An episode of [ICAEW podcasts](https://invisiblenetwork.ai/podcast/1074716082), 18 Mar 2026, 3:56.

Audio: https://www.podtrac.com/pts/redirect.mp3/feeds.soundcloud.com/stream/2285998793-icaew-penalty-regime-for-mtd-for.mp3

ICAEW’s Tax Faculty highlights key points from HMRC guidance on the new penalty regime that applies to taxpayers who use Making Tax Digital (MTD) for income tax.

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