From 6 April 2027 sole traders and landlords with qualifying income over £30,000 must use Making Tax Digital. A simple AI-assisted records routine to get ready. Not tax advice.

By Jason Sibley
This guide is for UK sole traders and landlords who keep records in a shoebox, a spreadsheet or a camera roll and want to get organised before the rules change. It covers records and admin only: a simple routine and where AI can help with the donkey work.
It isn't tax advice. To decide what you can claim, what counts as qualifying income or whether exemptions apply, read HMRC's guidance or ask your accountant. Nothing below should be used to make those decisions.
HMRC's announcement says Making Tax Digital for Income Tax extends to sole traders and landlords earning more than £30,000 from 6 April 2027. HMRC puts it as "just six months to go". It estimates around 1,077,000 more people will be brought i