MTD Record Keeper — UK Sole Trader & Landlord Spreadsheet (Excel & Google Sheets)

From 6 April 2027, around 1,077,000 more sole traders and landlords with qualifying income over £30,000 must keep digital records and send HMRC quarterly updates under Making Tax Digital for Income Tax (HMRC, Oct 2026). Spreadsheets are allowed, as long as you send the updates through bridging software.

The MTD Record Keeper is a clean, simple spreadsheet for keeping those records, with HMRC's own category names and the year-to-date totals your bridging software asks for.

IMPORTANT: this is a record-keeping aid only. It is not HMRC-recognised software, it cannot submit anything to HMRC, and it is not tax advice. You will need HMRC-recognised bridging or MTD-compatible software to send your updates and tax return.

WHAT'S INCLUDED

• MTD-Record-Keeper.xlsx — blank workbook

• MTD-Record-Keeper-EXAMPLE.xlsx — filled with a made-up freelancer who also lets one flat

• Guide (PDF) with every gov.uk source listed

TABS

• Start Here — quick start and clear disclaimer

• Settings — tax year, Standard (6 April) or Calendar (1 April) update periods, deadlines (7 Aug, 7 Nov, 7 Feb, 7 May), sent / due / overdue status, your property labels

• SE Income and SE Expenses — HMRC's 2 income and 13 expense categories, disallowable/private column, automatic quarter and error checks

• Property Income and Property Expenses — HMRC's UK property categories, residential finance costs kept separate

• Simplified Expenses — flat-rate mileage and working-from-home calculators (editable rates)

• Quarterly Updates — cumulative year-to-date totals per category for updates 1-4, each quarter on its own, plus "simpler totals" for turnover under £90,000

• Year-End Summary — full-year totals, disallowable amounts, profit before adjustments, quarter chart

• Sources — the gov.uk pages behind every rule (checked 5 Nov 2026)

WORKS WITH

Excel 2016+, Google Sheets (upload, then File > Save as Google Sheets) and LibreOffice. No macros, no subscriptions, no bank connection.

WHO IT'S FOR

UK sole traders and landlords getting ready for MTD (April 2027 or April 2028), or already in it, who prefer a spreadsheet plus bridging software to a monthly accounting subscription. One self-employment business per copy (HMRC needs separate records per business).

PLEASE NOTE

• Digital download — nothing will be posted.

• Not tax advice; check gov.uk or an accountant. Rules can change; re-check each tax year.

• Screenshots show the example file with made-up figures.

• Made by Tony Mulligan with AI assistance: built with an AI tool, checked against gov.uk and reviewed by me.