Answer
Do sole traders earning over 50,000 pounds need Making Tax Digital from April 2026?
Checked 18 October 2026.
Yes, if your qualifying income for the 2024 to 2025 tax year was more than 50,000 pounds, you should have started Making Tax Digital for Income Tax from 6 April 2026. The threshold falls to 30,000 pounds from 6 April 2027 and 20,000 pounds from 6 April 2028. Qualifying income is gross turnover before expenses.
Official sources: GOV.UK who needs MTD.
If you want the documents
The page has a free calculator that tells you your start date. The workbook totals your quarters but does not send them to HMRC.
MTD Quarterly Records Workbook, with a free sample on the page. Not legal, tax or security advice.