Do I need to upload receipts for Making Tax Digital?

Do I need to upload receipts for Making Tax Digital? No. Under Making Tax Digital, which started on 6 April 2026, HMRC gets quarterly totals, not receipts. You keep each receipt for at least 5 years and show it only if HMRC asks. Not unless it asks for them. Your software adds your records together and sends HMRC totals for income and expenses each quarter. The receipts stay with you. GOV.UK says you must keep your original records or supporting documents, or copies of them, and the law lets you keep records in any form and by any means. A clear photo or scan will do if the amount, date and supplier can be read. Scanning is one way some software creates digital records, by reading the amount and date from the receipt. It is a feature of the product, not something HMRC requires you to send. Read the full answer, with every source, at rightotax.co.uk.