Making Tax Digital: do you need receipts, a business bank account or to upload anything?
No, under Making Tax Digital for Income Tax you do not upload receipts to HMRC, because quarterly updates only send totals for each income and expense category. You also do not have to open a separate business bank account or connect a bank feed, but you must keep digital records in software and hold on to your receipts, invoices and statements for at least 5 years after the 31 January deadline.
What HMRC actually receives
A quarterly update is a summary, not a tax return. It contains the start and end dates of the period and the totals in each category, covering the tax year so far. HMRC states that it does not get details of individual receipts or invoices.
Example: if you logged 40 fuel receipts between April and June, HMRC sees only one figure for car, van and travel expenses. Dates and deadlines are in MTD quarterly updates.
What a digital record must contain
Each item of self-employment or property income and expense normally needs its own digital record, created and stored in software that works with MTD. Each record must show:
- the amount
- the date you received the income or incurred the cost
- the category, using the same categories as Self Assessment
If a business turns over less than £90,000, you can simply mark each record as income or expense. Residential landlords must still record mortgage interest and other residential finance costs separately. See HMRC expense categories.
Records for a period must exist before you send that quarter's update, and by its deadline at the latest. HMRC encourages you to record each transaction as close to its date as you can.
You still need to keep receipts
Digital records sit on top of normal record keeping, they do not replace it. HMRC says you must keep the original records or supporting documents you used, or copies of them, such as bank statements and invoices.
- receipts for goods, stock and expenses
- sales invoices, till rolls and bank paying-in slips
- bank statements and chequebook stubs
You do not send this proof with your tax return either, but HMRC can ask to see it, so records must be accurate and make business transactions identifiable. More in records for sole traders and landlords.
Do you need a separate business bank account?
HMRC has not said you need one for Making Tax Digital. Its record keeping guidance for the self-employed says you may be able to use either a personal or a business account, and suggests checking with your bank which account it allows for business transactions.
What HMRC does require is that you can pick out your business transactions. In practice, an account used only for the business makes that much easier, but the choice is yours.
Do you have to link your bank account?
No. HMRC describes three ways software can create digital records: importing transactions from a business bank account, scanning receipts and invoices, or typing entries in by hand. You can use any of these.
If you do use a bank feed, HMRC warns you may need to add details yourself, such as the right category, and that some transactions may not appear in full and must be added separately. Checking the records are accurate before each update is your responsibility, not the bank's or the software's.
How long to keep receipts and records
Keep your records, including digital records, for at least 5 years after the 31 January submission deadline for the tax year. This is the same rule as for Self Assessment.
Example: for the 2026 to 2027 tax year, the return is due by 31 January 2028, so keep everything until at least the end of January 2033.
- If you send a return more than 4 years after the deadline, keep the records for 15 months after you send it.
- If records are lost or destroyed and cannot be replaced, give your best figures and tell HMRC whether they are estimated or provisional.
Fixing mistakes
If you spot a wrong or missing record, correct it in your software as soon as possible. A correction made during the year is picked up automatically by your next quarterly update, because each update covers the year to date.
Keeping the records with Snapfile
Snapfile lets you send receipt photos, PDFs or texts on WhatsApp. It records the amount, date and an HMRC expense category for each one, tracks the tax year and quarter, and exports a CSV. It does not submit to HMRC, and it is free during early access, with a Pro plan planned at £9.99 a month.
Common questions
Do I have to upload receipts for MTD?
No. HMRC only receives category totals in your quarterly updates, never individual receipts or invoices. You must still keep the receipts, or copies, in case HMRC asks to see them.
Do I need a separate bank account for Making Tax Digital?
HMRC has not said so. Its guidance says you may be able to use a personal or business account, so check with your bank, but you must be able to identify your business transactions.
Do you have to link your bank account for MTD?
No. Software can create digital records from a bank feed, from scanned receipts or from manual entries. If you use a bank feed you still need to check and categorise the transactions.
How long do you keep receipts for tax in the UK?
If you are self-employed or a landlord, keep them for at least 5 years after the 31 January filing deadline. For 2026 to 2027, that means until at least the end of January 2033.
Can I keep photos of receipts instead of paper copies?
HMRC's Making Tax Digital guidance says you must keep the original records or copies of them. It does not set a particular format on that page, so make sure any photo or scan is clear and complete.
Sources: GOV.UK: Create digital records (Making Tax Digital for Income Tax); GOV.UK: Send quarterly updates; GOV.UK: Making Tax Digital for Income Tax: quarterly update direction; GOV.UK: Choose the right software for Making Tax Digital for Income Tax; GOV.UK: Business records if you're self-employed; GOV.UK: Expenses if you're self-employed: how to claim expenses. This is general information, not tax advice; check GOV.UK or an accountant for your situation.
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