What Counts as Digital Records for MTD?
Introduction
Are you ready for Making Tax Digital (MTD) but unsure what counts as a digital record? Many small business owners get confused. Here’s a simple guide to help you stay compliant and organised.
What HMRC Requires
HMRC wants your income and expense data stored digitally and ready for submission. That means your receipts, invoices, and payments shouldn’t live only in paper form.
Acceptable Digital Formats
You can store your records in several ways:
Cloud accounting software – QuickBooks, Xero, FreeAgent
Spreadsheets – as long as they can generate accurate reports
Receipt capture apps – like Dext
Practical Examples
Snap a photo of a business receipt and upload it to Dext
Create and store invoices in QuickBooks
Log rent or utility payments in a spreadsheet linked to reports
Benefits of Going Digital
Everything in one place, reducing stress and errors
Quarterly updates are straightforward and faster
Spend less time hunting for paper receipts
Take Action
✅ Book a free consultation with us and get your digital records ready for MTD before 2026.


