What expense categories does Making Tax Digital use?

What expense categories does Making Tax Digital use? Making Tax Digital uses the Self Assessment categories: 13 expense categories for a sole trader and 9 for UK property, per HMRC's direction checked 16 October 2026. Under £90,000 turnover, you can send just total income and total expenses. No. GOV.UK says Making Tax Digital for Income Tax uses the same income and expense categories as Self Assessment. HMRC's quarterly update direction lists them. Not if your turnover from that business is under £90,000. You can then record each item as just income or an expense, and your update carries the two totals. Yes. A landlord with residential property income must record whether each expense is a restricted finance cost, such as mortgage interest, and send those costs separately from other expenses. Read the full answer, with every source, at rightotax.co.uk.