Guides & Resources

MTD & Tax Guides for UK Sole Traders

Making Tax Digital is changing how millions of UK sole traders manage their tax affairs. These guides cut through the jargon and give you the practical information you need: deadlines, what to record, and how to stay compliant.

MTD for Income Tax has been mandatory since 6 April 2026

Sole traders and landlords with gross income over £50,000 must now use HMRC-recognised software. The threshold falls to £30,000 in April 2027 and £20,000 in April 2028.

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MTD Basics

What is Making Tax Digital? A Complete Guide for UK Sole Traders

Making Tax Digital (MTD) is HMRC's biggest change to tax administration in decades. This guide explains what it means for sole traders, landlords, and the self-employed, what has applied since April 2026, and what comes next.

MTD for Income Tax Since 6 April 2026: What Changed and What Comes Next

MTD for Income Tax Self Assessment (ITSA) has been mandatory since 6 April 2026 for sole traders and landlords earning over £50,000. Here is what changed, the deadlines you need to know, the penalties for missing them, and the 2027 and 2028 waves.

HMRC Digital Record Keeping: What Counts and How to Stay Compliant

Under Making Tax Digital, HMRC requires sole traders and landlords to keep digital records. This guide explains exactly what 'digital records' means, what you must capture, and common mistakes that put people at risk of penalties.

I Use an Accountant. Do I Still Need Making Tax Digital Software?

Under Making Tax Digital (MTD) for Income Tax, someone has to keep your records in compatible software and send HMRC quarterly updates. It can be you or your accountant. Here is how each set-up works, and what you need for yours.

Mixing Personal and Business Money in One Bank Account: What Sole Traders Need to Do

Sole traders do not have to open a separate business bank account, but under Making Tax Digital (MTD) your records must show only your business income and expenses. How to keep a mixed account straight, and what to do before you upload a statement.

Allowable Expenses for Sole Traders: What You Can Claim in 2026-27

The costs a UK sole trader can deduct before tax, the ones HMRC never allows, how a vehicle and working from home are claimed, and where each expense goes in a Making Tax Digital quarterly update.

UK Sole Trader Tax Deadlines 2025–26: The Complete Calendar

Miss a tax deadline and HMRC will fine you, even if you have no tax to pay. This complete calendar covers every key date for UK sole traders and landlords in the 2025–26 tax year, from VAT returns to self-assessment to the new MTD quarterly deadlines.

UK Sole Trader Tax Deadlines 2026–27: The Complete Calendar

Every tax deadline for UK sole traders and landlords in the 2026–27 tax year: the four Making Tax Digital (MTD) quarterly updates, the final declaration, payments on account, VAT returns, and the last old-style Self Assessment return for 2025–26.

Best MTD-Compatible Tax Software for UK Sole Traders in 2026

With MTD for Income Tax mandatory since April 2026, sole traders need to choose HMRC-recognised software. This comparison covers the main options: what they cost, what they include, and which type of sole trader each one suits best.

How to Claim Your CIS Refund Without an Accountant (2026 Guide)

Many CIS subcontractors pay more tax through the year than they actually owe. This guide explains how CIS deductions work, why you may be owed money back, and how to claim your refund yourself, without paying an accountant £250–£400.

How Do I Claim My CIS Refund? A Step-by-Step Guide for Subcontractors

A step-by-step guide to claiming back CIS tax as a self-employed subcontractor: which statements you need, a worked example of the refund, which return to file for 2025–26 and 2026–27, how the money reaches you, and how to claim for earlier years.

Making Tax Digital for Self-Employed Builders and CIS Subcontractors

Making Tax Digital for Income Tax has applied since April 2026. Here is what it means specifically for self-employed builders and CIS subcontractors: quarterly updates, digital records, CIS deductions, and how to stay compliant without a monthly subscription.

How to Onboard Your Clients on FileThat: A Step-by-Step Guide for Accountants

Upload your client list once, ask HMRC for authorisation, set up each client's businesses and invite them to log in. A step-by-step guide to client onboarding on FileThat for accountants and bookkeepers.

3 October 2026

7 min read

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