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Making Tax Digital (MTD) is set to change how sole traders and landlords report their earnings to HMRC. Instead of one annual Self Assessment return, you’ll need to keep digital records and send quarterly updates using MTD-compatible software.
MTD will be introduced in stages:
From April 2026: income over £50,000 (based on your 2024-25 tax year)
From April 2027: income over £30,000 (2025-26 tax year)
From April 2028: income over £20,000 (2026-27 tax year)
If you fall within these thresholds, spreadsheets and paper records alone will not longer be enough.
You’ll need to either:
Use MTD-compatible accounting software, or;
Connect your spreadsheets to bridging software that can submit returns digitally (best for simpler finances).
Getting set up early can make quarterly reporting much easier and help you stay compliant.
Note: VAT-registered businesses with turnover above £90,000 should already be using MTD software, as MTD for VAT has been mandatory since 2019.
Under Making Tax Digital, you’ll need to send updates to HMRC every quarter, rather than reporting everything once a year.
If you follow the standard tax year quarters (which most sole traders do), the deadlines are:
6 April-5 July: submit by 7 August
6 July-5 October: submit by 7 November
6 October-5 January: submit by 7 February
6 January-5 April: submit by 7 May
Each update needs to be filed within one month of the quarter ending.
You can choose different accounting periods if they suit your business better, but the same one-month deadline still applies.
It’s important to note that quarterly updates don’t replace your annual return completely.
You’ll still need to submit a final declaration by 31 January, confirming your total income and any adjustments for the year. This works similarly to today’s Self Assessment, but your quarterly submissions will pre-fill much of the information.
Any tax owed is still due by 31 January (and 31 July if you make payments on account).