MTD ITSA Quarterly Tracker — Non-VAT Sole Trader

Making Tax Digital for Income Tax means UK sole traders above the mandation threshold must keep digital records and send HMRC a cumulative quarterly update, four times a year, plus a final declaration. This Excel workbook does the fiddly part: log your income and costs once, and it shows the exact figures for every quarter and every SA103S box at year end.

The eight tabs include:

• A Settings sheet that builds your four quarter dates and deadlines automatically
• Income and Expense Logs with categories pre-mapped to the correct HMRC boxes, including a 'disallowable' category for costs like client entertaining
• A cumulative Quarterly Update with a live deadline countdown
• A Year-End Summary laid out box-by-box for SA103S
• A Deadlines & Penalty Points guide in plain English

Every box is mapped against HMRC's own published SA103S form, and the maths is proven with a 40-transaction worked example — including quarter-boundary dates, refunds entered as negatives, and disallowable costs — hand-calculated and then independently re-checked. 75 of 75 QA checks pass, shown on a QA & Version tab inside the file.

This is a record-keeping tool, not tax advice and not HMRC-recognised filing software — you still submit through separate MTD-compatible bridging software. It supports both cash and traditional accounting, and formula cells are protected so figures can't be broken by accident. Built for UK sole traders below the £90,000 VAT threshold — freelancers, makers, trades, online sellers and consultants — for the 2026/27 tax year.