Does Making Tax Digital apply to CIS subcontractors?

Does Making Tax Digital apply to CIS subcontractors? Yes, if you are a self-employed sole trader. Making Tax Digital starts on 6 April 2027 if your 2025-26 income before CIS deductions and costs was over £30,000, or 6 April 2028 if 2026-27's is over £20,000. Before. Qualifying income is your turnover before expenses, and GOV.UK tells subcontractors to record total pay before CIS deductions as income. The net amount in your bank is not the figure. No. Qualifying income is before expenses, so materials, van costs and tools do not reduce it. They reduce your profit, not the MTD test. Yes, on the same test. Gross payment status changes how CIS is taken, not whether you are a sole trader. Your pay is already gross, so that figure counts. Read the full answer, with every source, at rightotax.co.uk.