When sole traders are affected
- April 2026 — turnover (plus any rental income) over £50,000
- April 2027 — over £30,000
- April 2028 — over £20,000
The first quarterly update for the 2026 group covers 6 April – 5 July 2026 and is due 7 August 2026.
It's your turnover that counts
The threshold is based on gross turnover — your total business income before expenses — combined with any rental income, not your taxable profit. So a busy sole trader with tight margins can still be inside MTD.
What sole traders need to do
Set up your HMRC personal tax account and Self Assessment, register for MTD, keep digital records of your income and expenses in compatible software, and file quarterly. If bookkeeping isn’t how you want to spend your time, we can register you and file on your behalf.
We file sole trader MTD for you
Call 0114 327 1480 or email shjenquiry@msc-g.com and we’ll handle your registration and quarterly filing.
Frequently asked questions
Related
Need help with Making Tax Digital?
Ask us anything about MTD, or request that we register or file for you. Call 0114 327 1480 or send a message below.