This record explained
You can use this digital record if your income is less than £90,000 per annum (this template is available to download at the bottom of the page).
The 'Summary' sheet of your digital record cannot be edited. This is a requirement of HMRC. To enter amounts, you add items to the 'Income' and 'Expenses' bookkeeping sheets.
Entering income and expenses
On the 'Income' bookkeeping sheet, enter income, invoiced sales, or services, depending on the type of self-employment income that you're recording. You must also specify the type of income, choosing sales or other business income.
On the 'Expenses' bookkeeping sheet, add itemised expenses, including date, description, and amount. It is not necessary to select a category.
After populating figures in your 'Income' and 'Expenses' bookkeeping sheets, they will be summarised on your summary sheet. For further advice on keeping digital records, please refer to your advisor or HMRC for clarification.