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Making Tax Digital for Income Tax

MTD for sole traders: the 2026 guide to Making Tax Digital for Income Tax

Sole traders above £50,000 gross from April 2026 must use MTD-IT — digital records, quarterly updates, final declaration. Cash basis still allowed.

Sole traders with gross self-employment income above £50,000 must use MTD for Income Tax from 6 April 2026. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028.

Self-employment turnover combines with any property income against the same threshold. Partnerships are not yet mandated. Cash-basis accounting is still allowed under MTD.

**Read the full sole-trader guide at [rraccountants.uk/mtd-for-sole-traders](https://rraccountants.uk/mtd-for-sole-traders).**

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