What’s covered
Sole Trader's Complete Guide to MTD
Everything self-employed people need to know about MTD ITSA — thresholds, quarterly updates, digital record-keeping and how to get ready.
Cash Basis vs Accruals Under MTD
MTD may change which accounting method makes sense for you. Understand the trade-offs between cash basis and traditional accruals reporting.
Multiple Income Streams Explained
If any one income stream pushes you over the threshold, ALL your income comes into MTD. Learn how the 'if one's in, it's all in' rule works.
Articles in this cluster
3 guides for self-employed people
Multiple Income Streams and MTD: The 'If One's In, It's All In' Rule
How MTD for Income Tax handles multiple businesses and properties. Explains why crossing the threshold brings all your qualifying income into the system.
Cash Basis vs Accruals Under MTD: Which Should Landlords and Sole Traders Use?
A clear guide to cash basis and accruals accounting for UK landlords and sole traders under Making Tax Digital — which to choose, when to opt out, and practical examples.
The Sole Trader's Guide to Making Tax Digital for Income Tax
A practical guide to MTD for Income Tax for UK sole traders — thresholds, quarterly updates, accounting dates, basis period reform, and how to prepare.
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