Enter Individual Information for Making Tax Digital for Income Tax
This article explains how to enter Individual Information to send to HMRC for Making Tax Digital (MTD) for Income Tax using FreeAgent. It also explains how to switch off Individual Information reporting to HMRC.
Individual Information relates to disclosures, such as paying Class 2 National Insurance Contributions (NICs) voluntarily, and details of any tax avoidance schemes.
Please note:
- FreeAgent’s MTD for Income Tax functionality is currently in pilot. Therefore, you’ll only have access to the functionality if your business is eligible for HMRC’s pilot scheme and meets FreeAgent’s eligibility criteria.
- This functionality is not currently available for unincorporated landlord FreeAgent accounts. However, we plan to support this shortly and will let you know once it is available.
- You’ll need full (level 8) access to enter Individual Information to send to HMRC as part of a quarterly update or at the end of the year.
- We are not authorised by HMRC to provide accounting or tax advice. Therefore, FreeAgent’s support team cannot help you with entering individual information. If you’re unsure which information you need to enter, please speak to your accountant or to HMRC.
- If you have a FreeAgent Practice Dashboard, you’ll need to switch to your client’s account to follow the steps below once you’ve set up your practice for MTD for Income Tax and signed up your clients.
You may need to report other disclosures, reliefs, or income, such as dividend income earned, during the tax year on the Individual Information page. Please check that you are eligible to use FreeAgent to file MTD for Income Tax for the 2025/26 pilot year before following the steps below.
You can enter the information at the end of the tax year or enter some of the information earlier to automatically include it in your quarterly update information if you wish. This information must be submitted to HMRC before making your final declaration.
HMRC has published detailed guidance for sole traders, landlords, and accountants who want to volunteer to use and test MTD for Income Tax for the 2024/25 and 2025/26 tax years. After you’ve signed up to test MTD for Income Tax, you’ll get access to a dedicated support team at HMRC. You’ll also be able to review and update your details through HMRC Online Services.
Entering Individual Information
Navigate to the ‘Taxes’ tab at the top of the screen and select ‘Self Assessment’ from the drop-down menu.
Select the relevant tax year from either the list on the left-hand side of the panel or from the 'History' drop-down menu.
Select the ‘Individual Information’ tab.
Please note that during the 2025/26 tax year pilot, we will be expanding the Individual Information section to support additional reporting needs beyond Self-Employment and UK Property business reporting.
Disclosures
If you need to add any disclosures, such as volunteering to pay Class 2 NICs or adding a tax avoidance scheme, select ‘Yes’ to ‘Do you want to choose whether to pay Class 2 NICs voluntarily, or disclose any tax avoidance schemes?’.
If you’d like to pay Class 2 NICs voluntarily, select ‘Yes’ to ‘Do you want to pay Class 2 NICs voluntarily’. Otherwise, select ‘No’.
If you need to disclose any tax avoidance schemes, select ‘Add a tax avoidance scheme’.
Enter the eight-digit serial number for the avoidance scheme in the ‘Scheme Reference Number’ field and choose the relevant tax year from the ‘Tax year’ drop-down menu. If you’re unsure whether you need to disclose any tax avoidance schemes, please speak to your accountant.
To edit a scheme, select ‘Edit’ to the right of the scheme and to remove a scheme, select the cross ‘X’.
Switch off Individual Information reporting to HMRC
If you only intend to send self-employment information to HMRC and are not intending to use FreeAgent for reporting other information to HMRC, select ‘Edit Details’ at the top right of the page.
Then, select ‘No’ to the question, ‘Do you want to send individual information?’ and select ‘Save Changes’ to complete the process. This will ensure that no information outside of your self-employment income is reported to HMRC.