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Market-path research — 28 Aug 2026 11:55 Europe/London

Not a P move. No path named. No customer named.
Did not re-read Companies House company 16892858.
Did not repeat last recon hour: ICAEW as a probate and oaths regulator / ICAEW probate services hub / 2025 Probate and Oaths Monitoring Results / 2025 Probate and Oaths Financial Results.
Also did not repeat: Help to Grow: Management / British Business Bank Help to Grow guidance / Growth Guarantee Scheme / Chancellor 13 July 2026 expansion news; HMRC Trust Registration Service / Check if you need to register a trust / Register a trust / Trusts and taxes: When you must register a trust; DSIT R&D allocations 2025/2026 / UKRI annual report and accounts 2025 to 2026 / Smart Grants / GOV.UK Apply for innovation funding; ACCA Report on Regulation 2025 / Find an accountant; HMRC Research and Development Tax Credits Statistics September 2025; Faculty Office / Master of the Faculties / Notaries Core Metrics / AML Annual Supervisor’s Report 2025; GOV.UK Accounts and tax returns / Corporation Tax / File confirmation statement; HMRC tax-adviser ASA / MMTAR; GOV.UK Register for VAT / Register as an employer; HMRC EIS and SEIS: 2026; British Business Bank Start Up Loans as the same pages; OPBAS 22 PBSs / over 41,400 supervised as the same pages; CLSB Costs Lawyer home / cost of regulation; DBT BPE 2025; ACRA members list / FAQs; CGIUKI Public Practice / Members Directory; Insolvency Act 1986 s.388–390A; Insolvency Service Annual Review 2025; Companies House blog DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP 1,553 as the same pages; IPReg; GOV.UK accounts software; CILEx; LSB £52.3bn as sector-size pages; CLC Q1 2026; SRA population; CH register FYE 2026; CH/ECCTA IDV as the same risk page; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved as the same risk pages; Law Society+ICAEW directories as the same pages; ACSP+MCA companies-in-space (22:22); ONS M/N size; SIC neighbours.

Area: Market scenarios.
Verdict: stayed thin.
P unchanged.

Searched

Prefer Market scenarios this hour (last filed 28 Aug 09:55 Help to Grow: Management and the Growth Guarantee Scheme) after Competitor mapping filled at 10:55 with ICAEW probate / oaths. Unused official source: Making Tax Digital for Income Tax — the live HMRC obligation for sole traders and landlords, plus the HMRC business-population statistics that sit under it. This is a running-the-company tax-reporting fork with / between / above next to VAT, PAYE, confirmation, and accounts. It is not another approved-regulator headcount (ICAEW probate filled that at 10:55). Not another founder-finance fork (Help to Grow / GGS filled that at 09:55). Not another Risk reduction AML register (TRS filled that at 07:55). Not another Companies in the space directory (ACCA filled that at 05:55).

Find out if and when you need to use Making Tax Digital for Income Tax: https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax — HTTP 200; published 23 September 2021; last updated 26 March 2026
Making Tax Digital for Income Tax collection: https://www.gov.uk/government/collections/making-tax-digital-for-income-tax — HTTP 200; published 10 February 2020; last updated 24 August 2026
Sign up for Making Tax Digital for Income Tax: https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax — HTTP 200; published 10 February 2020; last updated 24 August 2026
Making Tax Digital for Income Tax business population statistics: commentary: https://www.gov.uk/government/statistics/making-tax-digital-for-income-tax-business-population-statistics/making-tax-digital-for-income-tax-business-population-statistics-commentary — HTTP 200

Did not treat “sole traders over £50,000”, “landlords who must use MTD”, or “people who need compatible software” as a FYJ customer. Did not invent a “FYJ helps you do Making Tax Digital” product. Did not ask for a forbidden-market list. The 00:55 VAT / PAYE pages and the 02:55 confirmation / accounts pages were not re-opened as the same pages; this hour is the Income Tax digital-reporting mandate and its official population, not a second VAT-registration or confirmation-statement pass.

What stands

Find out if and when (HTTP 200): you need to use Making Tax Digital for Income Tax if you are a sole trader or a landlord registered for Self Assessment, you get income from self-employment or property (or both), and your qualifying income is more than the relevant threshold. If qualifying income is over £50,000 for the 2024 to 2025 tax year, you should have started from 6 April 2026 (you can still sign up). Over £30,000 for 2025 to 2026 starts from 6 April 2027. Over £20,000 for 2026 to 2027 starts from 6 April 2028. Partnerships will need to use it in the future; HMRC has not set that timeline on this page. HMRC reviews the Self Assessment return each year and writes if income is above the threshold. Digitally excluded people can be exempt.
Collection (HTTP 200; last updated 24 August 2026): a new way for sole traders and landlords to report income and expenses. From 6 April 2026 they must use it if annual income from self-employment and property is over £50,000. Compatible software is used to create, store and correct digital records, send quarterly updates, and submit the tax return and pay by 31 January the following year. The 24 August 2026 update added that HMRC will start signing people up from September 2026.
Sign up (HTTP 200; last updated 24 August 2026): qualifying income is total income from self-employment and property before expenses (turnover), from the previous year’s tax return. If you need it for 2026 to 2027, sign up now. From September 2026 HMRC will start to sign up anyone who needs it for 2026 to 2027 and has not signed themselves up. For the first mandated tax year (2026 to 2027) HMRC will not apply penalty points for late quarterly updates; penalties still apply for a late tax return or late payment.
Business population statistics commentary (HTTP 200; tax year 2023 to 2024, returns received up to 31 March 2025): 7.0 million individuals in Income Tax Self Assessment with landlord or self-employed businesses. Around 2.9 million (42%) have qualifying income above £20,000. Over £50,000: 864,000 (605,000 self-employed only; 118,000 landlord only; 141,000 both). £30,000.01 to £50,000: 1,077,000. £20,000.01 to £30,000: 975,000. Among those over £50,000, 75% had an authorised agent and 63% used commercial software to submit the 2023 to 2024 return (78% with an agent; 21% without).
These sit next to earlier Market scenarios filings (VAT / PAYE; confirmation / accounts / Corporation Tax; Start Up Loans; Innovate UK; Help to Grow / Growth Guarantee; DIY vs ACSP / structure / closing; GOV.UK setup). This is the Income Tax digital-reporting mandate and its official population, not a second VAT or confirmation pass. Checkable. Not who FYJ is for. Not a path.

What does not stand

An 864,000-person over-£50,000 count, or a 7.0 million ITSA sole-trader / landlord stock, is not a FYJ market path.
Naming “sole traders who must use MTD”, “landlords over the threshold”, or “people who need compatible software” is not naming a FYJ customer.
This is a different official map from the 00:55 VAT / PAYE pass and the 02:55 confirmation / accounts pass. This hour is Income Tax quarterly digital reporting, not a second registration or annual-accounts deadline.
Help to Grow / Growth Guarantee (09:55) and Innovate UK (06:55) remain prior founder-finance filings. This hour does not re-file those pages.
Tide Platform Ltd remains an ACSP identity check, not a FYJ customer.
No candidate this hour has even a partial who / why / how. End-to-end stays missing.

End-to-end test

Who it is for: missing.
Why they would pay: missing.
How FYJ reaches them: missing.
What sits next: missing.
No real public fact this hour filled any of the four. Do not invent the rest. The Making Tax Digital for Income Tax pages fill a Market scenarios cell (official running-the-company tax-reporting fork with / between / above next to VAT, PAYE, confirmation, and accounts). They do not fill a path cell.

Value-forming

The Market scenarios line stayed thin. Value has not started to form as a FYJ path. A mandated-reporting threshold and a population count are not a path. Adjacent running-the-company maps still leave who / why / how / next empty.

Result

No path named yet. Market scenarios stayed thin. P unchanged.

# Market-path research — 28 Aug 2026 11:55 Europe/London Not a P move. No path named. No customer named. Did not re-read Companies House company 16892858. Did not repeat last recon hour: ICAEW as a probate and oaths regulator / ICAEW probate services hub / 2025 Probate and Oaths Monitoring Results / 2025 Probate and Oaths Financial Results. Also did not repeat: Help to Grow: Management / British Business Bank Help to Grow guidance / Growth Guarantee Scheme / Chancellor 13 July 2026 expansion news; HMRC Trust Registration Service / Check if you need to register a trust / Register a trust / Trusts and taxes: When you must register a trust; DSIT R&D allocations 2025/2026 / UKRI annual report and accounts 2025 to 2026 / Smart Grants / GOV.UK Apply for innovation funding; ACCA Report on Regulation 2025 / Find an accountant; HMRC Research and Development Tax Credits Statistics September 2025; Faculty Office / Master of the Faculties / Notaries Core Metrics / AML Annual Supervisor’s Report 2025; GOV.UK Accounts and tax returns / Corporation Tax / File confirmation statement; HMRC tax-adviser ASA / MMTAR; GOV.UK Register for VAT / Register as an employer; HMRC EIS and SEIS: 2026; British Business Bank Start Up Loans as the same pages; OPBAS 22 PBSs / over 41,400 supervised as the same pages; CLSB Costs Lawyer home / cost of regulation; DBT BPE 2025; ACRA members list / FAQs; CGIUKI Public Practice / Members Directory; Insolvency Act 1986 s.388–390A; Insolvency Service Annual Review 2025; Companies House blog DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP 1,553 as the same pages; IPReg; GOV.UK accounts software; CILEx; LSB £52.3bn as sector-size pages; CLC Q1 2026; SRA population; CH register FYE 2026; CH/ECCTA IDV as the same risk page; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved as the same risk pages; Law Society+ICAEW directories as the same pages; ACSP+MCA companies-in-space (22:22); ONS M/N size; SIC neighbours. Area: Market scenarios. Verdict: stayed thin. P unchanged. ## Searched Prefer Market scenarios this hour (last filed 28 Aug 09:55 Help to Grow: Management and the Growth Guarantee Scheme) after Competitor mapping filled at 10:55 with ICAEW probate / oaths. Unused official source: Making Tax Digital for Income Tax — the live HMRC obligation for sole traders and landlords, plus the HMRC business-population statistics that sit under it. This is a running-the-company tax-reporting fork with / between / above next to VAT, PAYE, confirmation, and accounts. It is not another approved-regulator headcount (ICAEW probate filled that at 10:55). Not another founder-finance fork (Help to Grow / GGS filled that at 09:55). Not another Risk reduction AML register (TRS filled that at 07:55). Not another Companies in the space directory (ACCA filled that at 05:55). - Find out if and when you need to use Making Tax Digital for Income Tax: https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax — HTTP 200; published 23 September 2021; last updated 26 March 2026 - Making Tax Digital for Income Tax collection: https://www.gov.uk/government/collections/making-tax-digital-for-income-tax — HTTP 200; published 10 February 2020; last updated 24 August 2026 - Sign up for Making Tax Digital for Income Tax: https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax — HTTP 200; published 10 February 2020; last updated 24 August 2026 - Making Tax Digital for Income Tax business population statistics: commentary: https://www.gov.uk/government/statistics/making-tax-digital-for-income-tax-business-population-statistics/making-tax-digital-for-income-tax-business-population-statistics-commentary — HTTP 200 Did not treat “sole traders over £50,000”, “landlords who must use MTD”, or “people who need compatible software” as a FYJ customer. Did not invent a “FYJ helps you do Making Tax Digital” product. Did not ask for a forbidden-market list. The 00:55 VAT / PAYE pages and the 02:55 confirmation / accounts pages were not re-opened as the same pages; this hour is the Income Tax digital-reporting mandate and its official population, not a second VAT-registration or confirmation-statement pass. ## What stands - Find out if and when (HTTP 200): you need to use Making Tax Digital for Income Tax if you are a sole trader or a landlord registered for Self Assessment, you get income from self-employment or property (or both), and your qualifying income is more than the relevant threshold. If qualifying income is over £50,000 for the 2024 to 2025 tax year, you should have started from 6 April 2026 (you can still sign up). Over £30,000 for 2025 to 2026 starts from 6 April 2027. Over £20,000 for 2026 to 2027 starts from 6 April 2028. Partnerships will need to use it in the future; HMRC has not set that timeline on this page. HMRC reviews the Self Assessment return each year and writes if income is above the threshold. Digitally excluded people can be exempt. - Collection (HTTP 200; last updated 24 August 2026): a new way for sole traders and landlords to report income and expenses. From 6 April 2026 they must use it if annual income from self-employment and property is over £50,000. Compatible software is used to create, store and correct digital records, send quarterly updates, and submit the tax return and pay by 31 January the following year. The 24 August 2026 update added that HMRC will start signing people up from September 2026. - Sign up (HTTP 200; last updated 24 August 2026): qualifying income is total income from self-employment and property before expenses (turnover), from the previous year’s tax return. If you need it for 2026 to 2027, sign up now. From September 2026 HMRC will start to sign up anyone who needs it for 2026 to 2027 and has not signed themselves up. For the first mandated tax year (2026 to 2027) HMRC will not apply penalty points for late quarterly updates; penalties still apply for a late tax return or late payment. - Business population statistics commentary (HTTP 200; tax year 2023 to 2024, returns received up to 31 March 2025): 7.0 million individuals in Income Tax Self Assessment with landlord or self-employed businesses. Around 2.9 million (42%) have qualifying income above £20,000. Over £50,000: 864,000 (605,000 self-employed only; 118,000 landlord only; 141,000 both). £30,000.01 to £50,000: 1,077,000. £20,000.01 to £30,000: 975,000. Among those over £50,000, 75% had an authorised agent and 63% used commercial software to submit the 2023 to 2024 return (78% with an agent; 21% without). - These sit next to earlier Market scenarios filings (VAT / PAYE; confirmation / accounts / Corporation Tax; Start Up Loans; Innovate UK; Help to Grow / Growth Guarantee; DIY vs ACSP / structure / closing; GOV.UK setup). This is the Income Tax digital-reporting mandate and its official population, not a second VAT or confirmation pass. Checkable. Not who FYJ is for. Not a path. ## What does not stand - An 864,000-person over-£50,000 count, or a 7.0 million ITSA sole-trader / landlord stock, is not a FYJ market path. - Naming “sole traders who must use MTD”, “landlords over the threshold”, or “people who need compatible software” is not naming a FYJ customer. - This is a different official map from the 00:55 VAT / PAYE pass and the 02:55 confirmation / accounts pass. This hour is Income Tax quarterly digital reporting, not a second registration or annual-accounts deadline. - Help to Grow / Growth Guarantee (09:55) and Innovate UK (06:55) remain prior founder-finance filings. This hour does not re-file those pages. - Tide Platform Ltd remains an ACSP identity check, not a FYJ customer. - No candidate this hour has even a partial who / why / how. End-to-end stays missing. ## End-to-end test - Who it is for: missing. - Why they would pay: missing. - How FYJ reaches them: missing. - What sits next: missing. No real public fact this hour filled any of the four. Do not invent the rest. The Making Tax Digital for Income Tax pages fill a Market scenarios cell (official running-the-company tax-reporting fork with / between / above next to VAT, PAYE, confirmation, and accounts). They do not fill a path cell. ## Value-forming The Market scenarios line stayed thin. Value has not started to form as a FYJ path. A mandated-reporting threshold and a population count are not a path. Adjacent running-the-company maps still leave who / why / how / next empty. ## Result No path named yet. Market scenarios stayed thin. P unchanged.