Making Tax Digital deadline looms for sole traders and landlords

Self-employed people and landlords in Scotland are being urged to act now to avoid a last-minute scramble when major changes to the tax system come into force next year.
Tens of thousands of Scots are expected to be among 780,000 people across the UK who must switch to Making Tax Digital for Income Tax from 6 April next year.
A further 970,000 people will be required to join the scheme in 2027.
Advice Direct Scotland, which runs the free service taxadvice.scot, is encouraging people to prepare now for the changes.
Under the new system, sole traders and landlords earning over £50,000 will need to keep digital records and send quarterly updates to HMRC, rather than just filling in an annual tax return.
By signing up early to HMRC’s test programme, eligible taxpayers can get to grips with the new system and avoid stress closer to the deadline.
Advice Direct Scotland said switching to digital record-keeping could make managing tax easier in the long run, reducing errors and saving time.
It also means less time spent searching for paperwork at the end of the tax year, as records can be updated by business owners as they go.
Andrew Bartlett, chief executive of Advice Direct Scotland, said: “Making Tax Digital for Income Tax marks a major change for sole traders and landlords in how they manage their finances.
“By adopting this new system, individuals can simplify record-keeping, reduce the stress of tax season, and free up time to focus on their businesses in an increasingly digital world.
“With the April 2026 deadline fast approaching, now is the time to get ready.
“Joining HMRC’s testing programme early is a great way to get familiar with the system and ensure a smooth transition.
“If it feels overwhelming, don’t worry. Advice and support is available at taxadvice.scot or by calling 0800 756 3381. Asking for help is the smart move to stay ahead.”
Eligible taxpayers can sign-up for the HMRC testing programme at: https://www.gov.uk/guidance/sign-up-your-business-for-making-tax-digital-for-income-tax
Advice Direct Scotland is one of 12 voluntary and community organisations across the UK chosen by HMRC to provide tailored tax and benefits advice. It is the only one offering the service in Scotland.
Experts at taxadvice.scot can help with a wide range of issues, including PAYE and National Insurance queries, as well as guidance on completing self-assessment forms.