HMRC data reveals only 400,000 out of 850,000 required taxpayers have registered. Around 400,000 self-employed people and landlords are on course to miss the Making Tax Digital (MTD) deadline on 7 August, the Association of Chartered Certified Accountants (ACCA) said. HMRC figures show that just over 400,000 of the 850,000 taxpayers mandated to join the scheme have registered so far. “If HMRC cannot successfully onboard higher earners now, the problem will severely compound when lower-earning sole traders are dragged into the scheme in 2027/28. “Because qualified professionals adhere to strict ethical rules to ensure data validity, these rigorous checks will inevitably reflect in additional costs for clients.