What records do I need to keep for Making Tax Digital?

What records do I need to keep for Making Tax Digital? Under Making Tax Digital, every sale and business cost needs a digital record showing the amount, date and category. GOV.UK said in October 2026 that under £90,000 turnover, "income" or "expense" is category enough. No. The digital record is the entry in your software: amount, date and category. GOV.UK says you must also keep your original records or copies, such as invoices and bank statements, but they do not have to be scanned. Yes, if it is digitally linked to bridging software that sends your updates. Once a record has been sent to HMRC, you must not retype it or copy and paste it into other software. MTD does not require one. GOV.UK says your records must be accurate and you must be able to identify business transactions, which a separate account makes much easier. Read the full answer, with every source, at rightotax.co.uk.