# MTD income tax and claims for averaging relief

An episode of [ICAEW podcasts](https://invisiblenetwork.ai/podcast/1074716082), 2 Jun 2026, 2:57.

Audio: https://www.podtrac.com/pts/redirect.mp3/feeds.soundcloud.com/stream/2332057964-icaew-mtd-income-tax-and-claims-for.mp3

In a change to HMRC’s guidance, not all taxpayers who claimed averaging relief in their 2024/25 self assessment (SA) tax return are automatically exempt from Making Tax Digital (MTD) for income tax for 2026/27.

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