Making Tax Digital for Income Tax: How to Keep Your Receipts Ready (2026)

For sole traders and landlords within its scope, Making Tax Digital (MTD) for Income Tax means keeping digital records and sending quarterly updates to HMRC using compatible software.

Receipt organisation can make preparing those records easier. It does not, on its own, fulfil the reporting requirements. Here is how to separate the two and build a manageable routine.

Who needs to follow MTD for Income Tax?

According to HMRC's guidance checked on 11 November 2026, the phased start dates depend on qualifying income in the relevant earlier tax year:

Over £50,000 in 2024 to 2025: start from 6 April 2026.
Over £30,000 in 2025 to 2026: start from 6 April 2027.
Over £20,000 in 2026 to 2027: start from 6 April 2028.

Qualifying income is generally your combined gross income from self-employment and property, before expenses, not your taxable profit. It is not the same as all of your personal income.

Exemptions and specific circumstances can apply. Use HMRC's eligibility guidance rather than assuming that every self-employed person or landlord must start at the same time.

What changes for your receipts?

You need the digital records and submissions required by HMRC, not just a folder of receipt photographs. A receipt image can help support a record, but scanning it is not the same as sending a quarterly update.

Only allowable expenses can reduce taxable profit under the applicable rules. Having a receipt does not automatically make a cost deductible, and recording a tax amount does not establish entitlement to reclaim VAT.

A simple receipt routine

1. Capture the receipt while it is readable.

Take a clear photograph of the whole document. Check the image before putting it away; a photograph can also be blurred or incomplete.

2. Check the supported details.

Review the date, merchant, total, currency, recorded tax where present, and category. Keep any business-purpose explanation or other evidence your accountant needs alongside your records.

3. Review regularly.

Look for missing documents, duplicates and incorrect categories. Separate business and private spending and review currencies separately.

4. Prepare an export for your accountant's workflow.

Ask which files and supporting documents they require. Check the period against the reporting period in your MTD software rather than assuming any three calendar months will be suitable.

How Receiptopus helps

Receiptopus uses OCR to help read supported receipt details from images. After processing, you can review and edit supported fields, check categories and export records for a selected period as Excel, CSV or PDF.

You can also sign in to the web workspace with your existing account to review records and export reports from a computer.

Receiptopus is not presented as HMRC-compatible MTD submission software. It does not submit quarterly updates or tax returns to HMRC. An Excel or CSV export is not a guarantee of compatibility with your chosen software or compliance with digital-link requirements. Agree the transfer process with your accountant or MTD software provider.

How long should you keep records?

HMRC's guidance for self-employed business records generally requires retention for at least five years after the 31 January submission deadline for the relevant tax year. Late returns and other circumstances can change the requirement; check the guidance that applies to you.

Receiptopus export download links last 24 hours, while receipt-image links within exports last one month. These links are not a long-term statutory archive. Keep the documents and durable copies you need.

Get started

Read our Excel, CSV and PDF export guide and ask your accountant which format fits their process. Download Receiptopus from the App Store or Google Play and purchase scan credits when you need them.

This article provides general information, not tax or accounting advice.

Official sources

Guidance checked: 11 November 2026.