If you’re a sole trader in the UK, you’ve probably heard about Making Tax Digital (MTD). It’s one of the biggest changes to how HMRC collects and manages tax, and it’s going to affect almost every self-employed person. Making Tax Digital (MTD) If you’re a sole trader in the UK, you’ve probably heard about Making Tax Digital (MTD). It’s one of the biggest changes to how HMRC collects and manages tax, and it’s going to affect almost every self-employed person.