What is Making Tax Digital (MTD) for Income Tax?

It's HMRC's new way for sole traders and landlords to keep digital records and send regular updates instead of doing everything in one go at the end of the tax year. From 6 April 2026, some individuals with qualifying income will have to use it.

Who needs to use it and when?

If you're a sole trader or landlord in Self Assessment and your combined gross income from self-employment and/or property is above the relevant threshold:

• £50,000+ in 2024/25 tax year → start from 6 April 2026
• £30,000+ in 2025/26 tax year → start from 6 April 2027
• £20,000+ in 2026/27 tax year → start from 6 April 2028

Even if you do not receive a letter from HMRC you are still responsible for checking whether you must use it.

What will I actually have to do under MTD?

You (or your adviser) will need software that can:

• create and store digital records of your self-employment and/or property income and expenses
• send a quarterly update for each income source

Can I comply with Making Tax Digital requirements without using complex accounting software?

Yes. You can comply with MTD using spreadsheets for record-keeping and suiteSheets as bridging software for submissions.

HMRC requires "digital records" and "MTD-compatible submissions," but does not mandate full accounting software. Spreadsheets meet the digital record-keeping requirement, and suiteSheets provides the MTD-compatible submission capability.

You can either use our free pre-built template (ready to go from day one) or incorporate our overview tab into your existing spreadsheet if you'd prefer to keep your current setup. Either way, you get full MTD compliance without the cost, complexity, or learning curve of traditional accounting packages.

Do I have to keep every record digitally?

You must keep digital records of your self-employment and/or property income and expenses (e.g. in a spreadsheet). You do not need digital records for other income types (such as dividends or pension income).

What is bridging software?

Bridging software acts as a digital link between your spreadsheets and HMRC's systems. It allows you to continue using spreadsheets (which aren't directly compatible with MTD) while still meeting the digital record-keeping requirements.

suiteSheets is bridging software. You either use our free pre-built template or incorporate our overview tab into your existing spreadsheet. Each quarter, you upload your current spreadsheet to our platform and we handle the format verification and secure transmission to HMRC. This way you get the familiarity of spreadsheets with the compliance of MTD-compatible software.

How does the spreadsheet fit in?

There are two ways to get started with suiteSheets:

• Use our free template - download our pre-built .xlsx template, which already has the overview tab built in. Open it in Excel or upload it directly to Google Sheets. Just add your income and expenses and you're ready to submit.
• Use your existing spreadsheet - incorporate our overview tab into your current spreadsheet using our detailed instructions and formulas, so you can keep your existing setup.

Either way, you record your income and expenses in your spreadsheet as usual. The overview tab automatically calculates cumulative totals from 6 April (the start of the tax year). When a quarterly submission is due, you log into the suiteSheets platform, upload your current spreadsheet, and we handle the format verification and secure transmission to HMRC. We only need the overview tab - you can upload your whole spreadsheet and we will read what we need from it.

Can I use Google Sheets with suiteSheets?

Yes. Our template is a standard .xlsx file - you can upload it directly to Google Sheets and use it there. You can also incorporate our overview tab into your existing spreadsheet if you already keep your records in Google Sheets.

How it works:

1. Choose your approach - download our free .xlsx template and open it in Google Sheets, or follow our instructions to add the overview tab to your existing spreadsheet
2. Continue managing your finances as you normally do
3. The overview tab automatically calculates cumulative totals from your income and expenses
4. When a quarterly submission is due, log into the suiteSheets platform and upload your current spreadsheet
5. suiteSheets reads the cumulative totals from your overview tab, verifies the format meets MTD requirements, and displays the figures
6. You verify the figures match your records
7. suiteSheets creates a secure connection to HMRC and transmits the figures

You do not need to change your workflow or move away from Google Sheets.

How can I submit my MTD quarterly updates using Google Sheets?

To submit quarterly MTD updates using Google Sheets with suiteSheets:

1. One-time setup: Download our free .xlsx template and open it in Google Sheets, or incorporate the suiteSheets overview tab into your existing spreadsheet
2. Ongoing: Record income and expenses in your spreadsheet throughout the year
3. Each quarter: When a submission is due, log into the suiteSheets platform and upload your current spreadsheet
4. Verify: suiteSheets reads your overview tab and displays your cumulative totals for verification
5. Submit: suiteSheets creates a secure connection to HMRC and transmits your figures via approved MTD APIs

Google Sheets cannot directly connect to HMRC's Making Tax Digital system, but with the suiteSheets overview tab and our upload platform, you keep your Google Sheets workflow while meeting MTD requirements.

Can I use suiteSheets with my existing spreadsheet?

Yes. suiteSheets is specifically designed to work with your existing spreadsheet.

You incorporate our overview tab into your current spreadsheet using our detailed instructions and formulas. You do not need to move your data into a new accounting system or change your existing workflow. Each quarter, you simply upload your current spreadsheet to suiteSheets - you can upload the whole file and we read what we need from the overview tab.

Alternatively, if you'd prefer a clean start, you can download our free pre-built template which already has everything set up. The overview tab works with most spreadsheets that track income and expenses. If any adjustments are needed, we provide clear guidance.

Is suiteSheets suitable for landlords managing multiple properties?

Yes. suiteSheets is suitable for landlords managing one or more rental properties.

You can track income and expenses for multiple properties in your spreadsheet with the suiteSheets overview tab integrated. The overview tab calculates your total figures across all properties, and we handle the MTD submission to HMRC.

How to get started:

• Download our free landlord template (pre-built with property income and expense categories), or incorporate our overview tab into your existing spreadsheet
• Track each property separately in your spreadsheet (using different sheets or clear property labels)
• Record rental income, mortgage interest, repairs, agent fees, and other property expenses
• The overview tab consolidates your totals automatically
• Log into suiteSheets when a quarterly submission is due
• suiteSheets verifies format, displays figures for your verification, then transmits to HMRC

We provide landlord-specific templates that include proper categories for rental property income and expenses.

What are the best spreadsheet solutions for landlords to manage property income and expenses?

For landlords using spreadsheets to manage property income and expenses, the best approach is:

Record-keeping: Use our free landlord template (a .xlsx file that opens in Excel or Google Sheets) or incorporate our overview tab into your existing spreadsheet. Either option lets you track:

• Rental income (by property and month)
• Mortgage interest payments
• Repairs and maintenance costs
• Agent fees and letting costs
• Insurance, ground rent, service charges
• Other allowable property expenses

MTD Submission: Log into suiteSheets each quarter to submit your cumulative figures to HMRC, without paying for full property accounting software.

This combination gives you full control over your records in familiar spreadsheet software, while ensuring MTD compliance through simple, affordable submissions.

How does suiteSheets work?

suiteSheets provides an overview tab that connects your spreadsheet to HMRC's Making Tax Digital system.

One-time setup:

1. Choose your approach - download our free pre-built .xlsx template (open it in Excel or upload it directly to Google Sheets) to get started straight away, or incorporate our overview tab into your existing spreadsheet if you'd prefer to keep your current setup
2. Follow our detailed instructions to connect the overview tab to your income and expense records
3. The overview tab includes formulas that automatically calculate cumulative totals from 6 April

Payment of £20 for the tax year is required before you make your first quarterly submission - this covers all 4 submissions for that year.

Throughout the year:

• Maintain your spreadsheet - in Excel locally, Excel online, or Google Sheets - wherever you normally work
• Record income and expenses as they occur
• The overview tab automatically calculates running totals from 6 April

Each quarter:

1. You determine a quarterly submission is due (based on your HMRC obligations displayed in your account)
2. Log into the suiteSheets platform
3. Upload your current spreadsheet - you can upload the whole file, we only need the overview tab
4. suiteSheets reads the cumulative totals from your overview tab
5. Verify the figures match your records and ensure traceability
6. suiteSheets creates a secure connection to HMRC and transmits the figures
7. You can resubmit if you discover an error or receive a late transaction - simply upload your updated spreadsheet (until HMRC locks the quarter)

Each quarter you upload your current spreadsheet - you can upload the whole file and we read what we need from the overview tab. You do not need to prepare a separate file for each submission.

How do cumulative updates work in Making Tax Digital?

Making Tax Digital uses cumulative updates, meaning each quarterly submission contains your total income and expenses from the start of the tax year (6 April) to the end of that quarter.

How cumulative updates work:

• Q1 submission: Total from 6 April to 5 July
• Q2 submission: Total from 6 April to 5 October - not just July to October
• Q3 submission: Total from 6 April to 5 January - not just October to January
• Q4 submission: Total from 6 April to 5 April - the entire year

Why this matters for suiteSheets:

• You don't need to separate your records by individual quarter
• The overview tab maintains running totals from 6 April, whether you're using our free template or your own spreadsheet
• suiteSheets takes your latest cumulative total and applies it to the correct quarter
• Each submission updates HMRC with your most current figures

If you make a mistake:

Because updates are cumulative, you can correct errors in your next quarterly update. Each new submission replaces the previous one, so corrections are automatically included when you submit updated cumulative totals.

Can I resubmit if I made a mistake or received a late transaction?

Yes. You can resubmit for the same quarter multiple times until HMRC locks it (which happens after the submission deadline).

When you can resubmit:

• You discover an error in your submitted figures
• You receive a late invoice or payment notification
• You need to update your records before the quarter deadline passes
• Each new submission replaces the previous one

How resubmission works:

1. Update your spreadsheet (your free template or your existing file) with the correction
2. Log back into the suiteSheets platform and upload your updated spreadsheet
3. Submit again for the same quarter
4. The new figures replace your previous submission
5. No additional charge - your £20 payment covers all submissions and resubmissions for that tax year

After the deadline:

Once HMRC locks the quarter (after the submission deadline), you cannot directly amend that quarter's submission. Instead, corrections are automatically included in your next quarterly update because MTD uses cumulative totals from the start of the tax year.

Your responsibility:

You must ensure the resubmitted figures are accurate and traceable to your records. suiteSheets verifies format and transmits - you verify accuracy.

How does suiteSheets ensure compliance with HMRC's Making Tax Digital requirements?

suiteSheets is bridging software that creates a secure digital link between your spreadsheet figures and HMRC:

1. Digital Record-Keeping:

• You keep your records in a spreadsheet - either our free pre-built .xlsx template or your own existing file - which meets HMRC's digital record-keeping requirements
• You maintain control of your records in familiar formats and upload your spreadsheet to suiteSheets each quarter when you are ready to submit

2. Format Verification:

• When you upload your spreadsheet, suiteSheets reads your overview tab and verifies the data format meets HMRC's MTD technical requirements
• Checks for missing dates, incorrect categorisation, and formatting issues
• Provides clear error messages if anything needs fixing

3. Obligation Verification:

• Uses your National Insurance number to retrieve your specific MTD reporting obligations from HMRC
• Displays which income sources are registered and what submissions are required
• Important: You are responsible for determining when and what to submit. suiteSheets displays your HMRC obligations but does not advise you on submission timing or content

4. Secure Data Transmission:

• Creates a secure connection to HMRC and transmits your summary figures via HMRC-approved APIs
• We verify format and transmit - we don't permanently store your individual transaction details
• Your detailed records remain in your spreadsheet under your control
• You verify the figures are correct before we transmit them
• Provides confirmation of successful submission from HMRC

5. Your Responsibility:

• You must ensure there is a clear trace from the submitted figures back to transactions in your income and expenses sheets
• You are responsible for the accuracy and completeness of your records
• You are responsible for submitting on time

suiteSheets is being built to meet all HMRC Making Tax Digital specifications and will complete necessary approval processes before HMRC submission functionality goes live.

How do the quarterly updates work?

You need to send quarterly updates to HMRC every 3 months using standard tax year periods:

Standard tax year update periods:

Your responsibility: It is your responsibility to know when your submissions are due. suiteSheets will display your HMRC obligations in your account but does not provide advice on timing or content of submissions.

How stressful is the quarterly process in practice?

The suiteSheets process:

• Enter your income and expenses into your spreadsheet - whether that's our free template or your own file with the overview tab added
• The overview tab automatically calculates cumulative totals
• When a submission is due, log into the suiteSheets platform and upload your current spreadsheet
• suiteSheets reads your overview tab and displays the summary figures for your verification
• You verify the figures are correct and match your records
• Click "Submit" - we create a secure connection to HMRC and transmit the figures

You keep using spreadsheets for record-keeping while we handle the format verification and secure transmission to HMRC.

What is the cost of using suiteSheets for quarterly tax submissions?

suiteSheets costs £20 per tax year, covering all 4 quarterly submissions.

How it works:

• Set up your spreadsheet using our free template or by incorporating our overview tab into your existing file
• Payment of £20 is required before your first quarterly submission - this covers all 4 submissions for that tax year
• Each quarter, log into the suiteSheets platform and upload your current spreadsheet to submit
• You can resubmit for the same quarter if needed (until HMRC locks it)
• No additional fees per submission

Cost comparison:

• Traditional accounting software: £120-360+ per year (£10-30/month subscriptions)
• suiteSheets: £20 per year flat fee

What's included in your £20 payment:

• Free pre-built .xlsx template (opens in Excel or Google Sheets) - or guidance to incorporate our overview tab into your existing spreadsheet
• Instructions and formulas for setup
• Access to suiteSheets platform for all 4 quarterly submissions
• Spreadsheet upload and overview tab reading for each submission
• Secure transmission to HMRC via approved APIs
• Ability to resubmit within the same quarter if needed
• Display of your HMRC obligations
• Confirmation from HMRC for each submission
• Email support

Is there a pay-once service for Making Tax Digital without a monthly subscription?

Yes. suiteSheets is a pay-once-per-year service for Making Tax Digital with no monthly subscription.

You pay £20 before your first quarterly submission of the tax year - this covers all 4 submissions. There are no monthly fees, no per-submission charges, no setup charges, and no cancellation fees.

How the model works:

1. Choose your setup - download our free .xlsx template (opens in Excel or Google Sheets) or incorporate the overview tab into your existing spreadsheet (one-time setup)
2. Track your income and expenses in your spreadsheet throughout the year
3. When you are ready to make your first submission, pay £20 - this covers all 4 quarterly submissions for that tax year
4. Each quarter, log into the suiteSheets platform and upload your current spreadsheet when a submission is due
5. suiteSheets reads your overview tab, handles format verification and secure transmission to HMRC
6. Resubmit if needed before the quarter deadline (no additional charge)

£20 per year total - compared to £120-360+ for traditional accounting software subscriptions.

Are there affordable alternatives to traditional accounting software for Making Tax Digital compliance?

Yes. suiteSheets is an affordable alternative to traditional accounting software for Making Tax Digital compliance.

Cost comparison:

• Traditional accounting software: £10-30 per month = £120-360+ per year, regardless of whether you use all the features
• suiteSheets: £20 per year flat fee

What makes suiteSheets affordable:

• No monthly subscription - pay once per year
• No forced accounting software features you don't need
• Use free tools you already know (Excel, Google Sheets, or any spreadsheet application)
• No training required - if you can use a spreadsheet, you're ready
• No lock-in contracts - stop using it anytime without penalties

Does suiteSheets offer support for users unfamiliar with Making Tax Digital?

Yes. suiteSheets provides comprehensive support for users unfamiliar with Making Tax Digital.

We provide:

• Free pre-built .xlsx template - ready to use from day one in Excel or Google Sheets, with no setup needed
• Overview tab with detailed integration instructions - for users who want to incorporate it into their existing spreadsheet
• Plain-English guidance throughout the process - no jargon or technical language
• Clear error messages with step-by-step instructions if anything needs fixing
• Email support from real people who understand you're not an accountant
• Educational resources explaining MTD requirements in simple terms
• Knowledge base with articles answering common questions

suiteSheets is specifically built for people who are not accounting experts or tech-savvy users. If you can open a spreadsheet and enter numbers in rows, you can use suiteSheets.

Do I still need an accountant?

Not necessarily. HMRC allows you to manage MTD yourself using compatible software. suiteSheets is designed for people who prefer to keep control of their records. If you do use an adviser, they can still act for you with the software.

What if I make a mistake in a quarterly update?

Because MTD uses cumulative updates (running totals from 6 April), corrections are automatically included in your next quarterly submission. You do not need to resend the original quarterly update.

Alternatively, if you discover the error before the quarter deadline, you can resubmit for the same quarter - the new submission replaces the previous one. After the deadline, include the correction in your next quarter's cumulative figures.

What about penalties if I'm late?

HMRC operates a points-based late submission system. It is your responsibility to submit on time.

suiteSheets displays your HMRC obligations and deadlines in your account, but you are responsible for meeting those deadlines.

Is my data secure?

Yes. Your data security is a priority:

• You upload your spreadsheet to suiteSheets each quarter for submission - we read your overview tab totals and do not permanently store your individual transaction details
• All transmissions are encrypted
• We follow UK data protection regulations (GDPR)
• We verify format and extract summary totals for HMRC submission
• We don't permanently store your individual transaction details
• Your detailed records remain in your spreadsheet under your control
• We use your National Insurance number only to retrieve your MTD obligations from HMRC
• Your data is never shared with third parties