What figures do I need to digitally record and link for Making Tax Digital for Income Tax?

HMRC stipulate that only the quarterly update income and expenses figures for each self-employment and property income source must be digitally recorded and linked. Everything else for Income Tax can be recorded however you like and even typed and copy-and-pasted into Easy MTD.

Figures for Each Income Source

The figures for each income source are detailed below:

Business type Income fields Expense fields Disallowable expense fields
Self-employment
  • Turnover
  • Other
  • Tax taken off trading income
  • Cost of goods
  • Payments to subcontractors
  • Wages and staff costs
  • Car van travel expenses
  • Premises running costs
  • Maintenance costs
  • Admin costs
  • Business entertainment costs
  • Advertising costs
  • Interest on bank other loans
  • Finance charges
  • Irrecoverable debts
  • Professional fees
  • Depreciation
  • Other expenses
    • Or
  • Consolidated expenses total (if turnover is over £90K)
  • Disallowable expenses are not permitted
  • Cost of goods
  • Payments to subcontractors
  • Wages and staff costs
  • Car van travel expenses
  • Premises running costs
  • Maintenance costs
  • Admin costs
  • Business entertainment costs
  • Advertising costs
  • Interest on bank other loans
  • Finance charges
  • Irrecoverable debts
  • Professional fees
  • Depreciation
  • Other expenses
UK property
  • Premiums of lease grant
  • Reverse premiums
  • Period amount
  • Tax deducted
  • Other income
  • Rent a room
  • Premises running costs
  • Repairs and maintenance
  • Financial costs
  • Professional fees
  • Cost of services
  • Other
  • Residential financial cost
  • Travel costs
  • Residential financial costs carried forward
  • Rent a room
    • Or
  • Residential financial cost
  • Residential financial costs carried forward
  • Consolidated expenses total (if turnover is above £90K)
Foreign property
  • Rent amount
  • Foreign tax credit relief
  • Premiums of lease grant
  • Other property income
  • Foreign tax paid or deducted
  • Special withholding tax or uk tax paid
  • Premises running costs
  • Repairs and maintenance
  • Financial costs
  • Professional fees
  • Travel costs
  • Cost of services
  • Residential financial cost
  • Brought forward residential financial cost
  • Other
    • Or
  • Residential financial cost
  • Brought forward residential financial cost
  • Consolidated expenses total (if turnover is above £90K)

Using a Spreadsheet

If your figures are recorded in a spreadsheet, text or CSV file, you can use Easy MTD to extract and submit them to HMRC each quarter. All other figures such as personal income, tax reliefs and deductions, do not necessarily need to be digitally recorded and can be typed or copy-and-pasted into Easy MTD just like you previously did on HMRC's online Self Assessment form.

Need a Spreadsheet?

If you need an Excel spreadsheet to record your self-employment, UK property and/or foreign property income and expenses, and calculate your quarterly update figures, head over to the Download page and grab one now. There are spreadsheets for VAT registered and non-VAT registered income sources.

Find Out More

For further information about creating digital records, refer to the following HMRC web page:

https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records

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