We have used your MTD SQL query from your feed details: https://help.wolterskluwer.co.uk/Customers/s/article/CCH-Personal-MTD-for-IT-new-report.
However the excel output being produced to identify MTD cases may not be complete as if your clients had a new source in 2024/25 and that didn't exceed the £50k limit, HMRC guidance suggests the following: If the sole trade or property income you declare on your tax return relates to a new source of income which started in the year, the figure reported will need to be adjusted in order to compare 12 months’ worth of income against the MTD mandation threshold.
For instance, if you became self-employed on 1 January 2025 and earn gross income of £10,000 per month, your 2024/25 tax return will show £30,000 of income, which is below the MTD mandation threshold for April 2026 of £50,000. But that amount will need to be adjusted to estimate a full year’s worth of income – ie £120,000. You will therefore need to comply with MTD from April 2026 as your qualifying income exceeds £50,000 when adjusted pro-rata for a full year.

We are concerned the report is not picking up these clients who fall in this 'new source of income' bracket.
Are you able to amend the SQL accordingly to reflect this HMRC requirement? Thanks