Sole trader MTD preparation

Making Tax Digital for sole traders: start with cleaner records.

If you are a UK sole trader, Making Tax Digital for Income Tax is changing how many people keep records and report income. MTD Ledger UK helps with the record-keeping step before accountant review.

Important: MTD Ledger UK does not submit directly to HMRC. It is a lightweight Android record-keeping tool for income, expenses, MTD deadline awareness and CSV export.

Who needs to pay attention?

According to GOV.UK guidance, MTD for Income Tax applies based on qualifying income from self-employment and property. Current GOV.UK guidance says sole traders and landlords over the relevant thresholds are brought into MTD in stages from April 2026.

What should sole traders record?

At minimum, you need a reliable habit for capturing income and expenses as they happen. Waiting until the end of the year often means missing notes, dates, categories and receipts.

Income

Record the date, amount, category and any useful notes for each business income entry.

Expenses

Record costs clearly so you or your accountant can review them later.

How MTD Ledger UK helps

QR code for MTD Ledger UK

Try it on Android

Scan the QR code or use the Google Play button above.

References

Check current requirements on GOV.UK: Use Making Tax Digital for Income Tax and check if you need to use MTD for Income Tax.