Topics · spreadsheets

Using spreadsheets for MTD: bridging software and digital links

Last updated 28 October 2026. Every fact below is checked against the sources listed at the end. General information, not tax advice.

Short answer: You can keep using spreadsheets for your records, but you'll need software that links to them (sometimes called bridging software) to send quarterly updates and your tax return. If you use more than one software product, your record-keeping software must be digitally linked to the software that sends your submissions. Linked spreadsheet cells, emailing a spreadsheet to import, CSV import and export, and downloading and uploading files are all digital links. Writing figures out again or copying and pasting them isn't.

What a digital record needs

A digital record needs the amount, the date the income was received or the expense occurred, and its category (the same categories as Self Assessment). If turnover from a self-employment is under £90,000, you can choose simpler categorisation: a sole trader only needs to record whether each transaction is income or an expense.

Choosing software

HMRC doesn't provide software. All products on its software finder have been through HMRC's recognition process.

Worked example: a spreadsheet workflow

Example figures Made-up figures for a fictional seller, not real data.

Step	Figure	Digital link?
Import Etsy and eBay CSVs into the workbook	£16,480.00	Yes: CSV import
Quarterly sheet cell linked by formula to the ledger	£16,480.00	Yes: linked cells
Bridging software reads the quarterly sheet	£16,480.00	Yes: file upload
Typing the total into another sheet	£16,480.00	No: manual re-keying

The first three steps keep the chain digital; the last one would break it.

Turn your marketplace exports into MTD-ready records

TidyTill reads Etsy, eBay, Amazon, Shopify and PayPal exports, works out gross turnover, splits it into MTD periods and flags gaps and duplicates. Upload your exports and see your totals, quarters and Health Check free before you pay. Then £19 one-off for a workbook or £49 a year for unlimited workbooks. Paid workbook downloads open very soon; the free preview works now.

Try the free preview Get launch updates

Questions

Is copy and paste allowed?

If you use more than one software product, your record-keeping software must be digitally linked to the software that sends your submissions. Linked spreadsheet cells, emailing a spreadsheet to import, CSV import and export, and downloading and uploading files are all digital links. Writing figures out again or copying and pasting them isn't.

Does HMRC provide free software?

HMRC doesn't provide software. All products on its software finder have been through HMRC's recognition process.

What does a quarterly update contain?

Quarterly updates are totals of your self-employment and property income and expenses. They're summaries, not tax returns, and HMRC doesn't receive individual receipts or invoices.

Sources

Using Making Tax Digital for Income Tax for the first time (GOV.UK, checked 28 October 2026)
Create digital records (Making Tax Digital for Income Tax) (GOV.UK, checked 28 October 2026)
Choose the right software for Making Tax Digital for Income Tax (GOV.UK, checked 28 October 2026)
Send quarterly updates (Making Tax Digital for Income Tax) (GOV.UK, checked 28 October 2026)

TidyTill is a record-keeping aid only. This page is general information, not tax advice. TidyTill is not HMRC-recognised software and it doesn't submit anything to HMRC: you send quarterly updates and your tax return through HMRC-recognised software. Rules and dates can change, so check GOV.UK or ask an accountant about your own situation.