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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.

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