Making Tax Digital records: the weekly routine that helps

Key takeaways

Making Tax Digital (MTD) requires digital records and regular updates to HMRC. It already applies to VAT-registered businesses, and MTD for Income Tax applies to sole traders and landlords with qualifying income over £50,000 from 6 April 2026, over £30,000 from April 2027 and over £20,000 from April 2028. A weekly record-keeping routine makes the updates routine too.

• £50,000+ qualifying income: MTD for Income Tax from 6 April 2026.
• £30,000+: from April 2027; £20,000+: from April 2028.
• Weekly categorising keeps quarterly updates simple.
• Submissions and tax judgements stay with you or your accountant.

What does Making Tax Digital require?

MTD requires businesses in scope to keep records digitally in compatible software and send updates to HMRC from that software. For Income Tax, HMRC's guidance sets thresholds based on qualifying income from self-employment and property. Check HMRC's eligibility guidance for your own position, as exemptions and details change.

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Which record-keeping tasks repeat every week?

The repetitive part of MTD is getting every transaction into the software correctly: matching bank feed lines, attaching receipts, categorising income and expenses, and flagging items your accountant needs to decide. Done weekly, each session takes minutes; left for the quarter, it becomes a day of searching.

• Match bank feed transactions.
• Attach receipts and invoices.
• Categorise income and expenses.
• Flag unusual items for your accountant.

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What does the routine take?

In an illustrative example, a landlord with 12 properties and 150 transactions a month needs about 2 hours a week to keep records current, against a two-day catch-up each quarter. These are example figures. The weekly version also leaves time to fix missing receipts while they can still be found.

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What should stay with you or your accountant?

Tax judgements, such as whether an expense is allowable or how to treat a mixed-use cost, should stay with your accountant. Submissions to HMRC are your responsibility, made through your software or your agent. A support team can prepare and categorise, but should not decide tax treatment.

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What does this look like in practice?

A pattern we see: owners new to quarterly updates do all the categorising in the last week of the quarter. Moving to a weekly routine, in-house or with a team, turns each update into a short review.

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MTD routine checklist

Use these points to set up the routine.

• Check HMRC eligibility for your income.
• Use MTD-compatible software.
• Categorise transactions weekly.
• Attach receipts as you go.
• Agree a review with your accountant before each update.

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Next step

Send us your transaction volumes and the software you use. We will suggest a weekly routine and say plainly which parts a team could take on.