MTD records by trade: what to ask each type of client for
Under Making Tax Digital for Income Tax every sole trader and landlord sends a quarterly update, but what they need to keep, and what you need from them, depends on the work they do. Pick a trade for its records list, quarterly checklist, watch-outs and a request message you can copy.
- Landlords residential landlords letting one or more properties
- Airbnb and holiday-let hosts people letting a holiday home or short-term rental through Airbnb, Booking.com or an agency
- CIS subcontractors self-employed construction workers paid under the Construction Industry Scheme
- Taxi and private hire drivers self-employed taxi, minicab and private hire drivers, including those working through apps
- Delivery drivers and couriers self-employed couriers and delivery drivers, including Amazon Flex, Deliveroo, Just Eat, Evri and DPD drivers
- Driving instructors self-employed driving instructors, including franchisees of driving schools
- Tradespeople self-employed electricians, plumbers, joiners, decorators and other trades working directly for customers (not under CIS)
- Hair and beauty professionals self-employed hairdressers, barbers, beauty therapists and nail technicians, including those renting a chair or room
- Market traders self-employed market stall holders, street food traders and craft-fair sellers
- Online sellers (eBay, Etsy, Amazon, Vinted) people selling goods online as a business through marketplaces or their own shop
- Cleaners self-employed domestic and commercial cleaners
- Personal trainers and fitness instructors self-employed personal trainers, coaches and class instructors
- Gardeners and landscapers self-employed gardeners, landscapers and tree surgeons
- Dog walkers, groomers and pet sitters self-employed dog walkers, groomers and pet sitters
- Tutors self-employed private tutors and music teachers, in person or online
- Photographers and creatives self-employed photographers, videographers, designers and artists
- Freelance consultants and IT contractors self-employed consultants, IT contractors and freelancers working as sole traders
- Self-employed carers self-employed home carers and personal assistants paid by clients, families or councils
Every page cites GOV.UK. General templates: MTD records request templates.