HMRC has added a new service issue to its Making Tax Digital for Income Tax availability page, warning that some users are currently unable to request refunds through the service. For small businesses and agents already testing or preparing for MTD, it is a reminder that digital tax processes need routine checks, not blind trust that every online function is working as expected.
The GOV.UK page was updated on 6 May 2026. HMRC’s update says a service issue has been added about being unable to request refunds. The notice sits on the official service availability and issues page for Making Tax Digital for Income Tax, which is where businesses, landlords, sole traders and advisers can check planned downtime and known faults affecting the service.
What has changed
This is not a new tax rule or a change to who must join MTD. It is a service-status update. The practical point is narrower but still important: if a business or agent is using the MTD Income Tax service and expects to request a refund, the online route may not work as normal while the issue remains listed.
HMRC’s availability page has carried several service and downtime updates over recent months, including cancelled and planned maintenance windows and issues affecting specific parts of the service. That pattern matters because many smaller firms are now trying to turn MTD preparation into a repeatable admin habit, rather than a one-off software decision.
Why it matters for SMEs
Cash flow is often where tax admin becomes a real business problem. A delayed or unavailable refund request may not sound dramatic, but for a sole trader, micro-company director, landlord with a side business, or small partnership, timing can matter. If money expected back from HMRC is part of the month’s cash planning, a service issue can create extra pressure.
It also underlines a wider lesson for digital compliance. Moving tax records and submissions online does not remove the need for checks, screenshots, notes and contingency time. If a platform is unavailable or a function is affected, the business still needs evidence of what was attempted, when it was attempted and what follow-up is needed.
For firms still getting ready, our guide to Making Tax Digital for Income Tax and what UK small businesses should do now sets out the broader preparation steps. This latest update is a more immediate reminder to include service-status checks in that routine.
What small firms should do now
First, check the official HMRC service availability page before assuming an MTD problem is caused by your software, accountant or records. If the problem is listed by HMRC, that can save time and avoid unnecessary duplicate work.
Second, if you are waiting to request a refund, make a simple record of the issue. Note the date, the service affected, what you tried to do and whether your software or HMRC account showed an error. That gives you a clearer trail if you need to follow up later.
Third, build a small buffer into tax-admin deadlines and cash-flow planning. Digital filing can be faster, but service issues and maintenance windows still happen. Leaving refund requests or quarterly updates until the last possible moment gives a small technical problem more power to disrupt the business.
Fourth, if you use an accountant or bookkeeper, ask who is responsible for monitoring service availability and known issues. That is especially useful where an agent handles submissions but the business owner is relying on the result for cash-flow planning.
The practical takeaway
This HMRC update is not a reason to panic, but it is a useful prompt. Small firms preparing for MTD should treat official service-status pages as part of the admin process, alongside bookkeeping software, bank feeds and adviser reminders.
The safest approach is simple: check the status page, keep evidence of failed attempts, avoid last-minute tax admin where possible, and make sure someone in the business knows who will follow up when a digital tax service is not behaving as expected.
Sources: HMRC Making Tax Digital for Income Tax service availability and issues page, GOV.UK update history.
