Sole Trader Builders Face Quarterly HMRC Reporting as Digital Receipts Become Necessary

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Sole traders and landlords with qualifying income over fifty thousand pounds began Making Tax Digital for Income Tax on 6 April 2026. They must keep digital records of income and expenses and send quarterly updates to HMRC through compatible software instead of a single annual return. The threshold drops to thirty thousand pounds in April 2027 and twenty thousand pounds in April 2028, and it applies to turnover rather than profit. The rules require each transaction to be recorded digitally, which often means photographing receipts or forwarding invoices to bookkeeping apps. Suppliers serving trade customers are responding by offering emailed itemised receipts, automatic invoice delivery and importable transaction exports.

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