Can I use a spreadsheet for Making Tax Digital?

Can I use a spreadsheet for Making Tax Digital? Yes. Since 6 April 2026 you can keep Making Tax Digital records in a spreadsheet, as long as bridging software sends your updates to HMRC and the two are digitally linked. No. The spreadsheet is where your records live. GOV.UK says bridging software connects to it and makes your submissions to HMRC, including your quarterly updates. No. GOV.UK says the record-keeping software and the software that makes submissions must be digitally linked. The links it lists are things like linked cells, file imports and automatic or API transfers, not retyping. Once a record has gone to HMRC, you must not move it by hand. Yes, in effect. GOV.UK says each self-employment needs its own digital records and its own quarterly updates. All your UK rental properties count as one property business, so they can share one set of records. Read the full answer, with every source, at rightotax.co.uk.