Starting from 6 April 2026, sole traders and landlords with income over £50,000 must use compatible software for Making Tax Digital for Income Tax Self Assessment (ITSA). During this period, an End of Period Statement will need to be submitted to HMRC, along with a Final Declaration including all taxable income by 31 January each year. For VAT registered sole traders, MTD rules have been mandatory since April 2019 for businesses earning over £85,000, and from April 2022, all VAT registered businesses must use MTD software for submitting VAT returns.