To file through Making Tax Digital (MTD) with QuickBooks Online, your choice depends on your business structure:
Sole Trader Plus: Best for self-employed individuals and landlords preparing for MTD for Income Tax.
Simple Start, Essentials, or Plus: Required for VAT-registered businesses and limited companies needing to comply with MTD for VAT.
Every current UK QuickBooks Online tier is fully HMRC-recognised. If you only need base-level MTD compliance, Simple Start or Sole Trader Plus is the lowest entry point required to link your HMRC portal and file digitally.