MTD Assist lets you submit your existing Excel spreadsheet (.xlsx) directly to HMRC by digitally linking it to our Summary sheet. This ensures full MTD compliance for Income Tax without changing the way you work.
Quarterly updates are cumulative for the tax year. Each submission must contain the latest quarter’s records plus the records you’ve already created since the start of the tax year (including any corrections).
Which type of digital record should I keep?
Digital record keeping under MTD for Income Tax applies to everyone (whether your income is above or below £90,000), but the way you submit your quarterly updates differs depending on turnover.
You need to keep a digital record for each income source. To download the most relevant spreadsheet for your set of circumstances, select one of the options below:
My annual income is below £90,000
My annual income is below £90,000
Click on your income source to download the relevant Summary spreadsheet:
My annual income exceeds £90,000
My annual income exceeds £90,000
Click on your income source to download the relevant Summary spreadsheet:
How do I link your spreadsheet to mine?
Open your spreadsheet and the Summary sheet you downloaded. Click and hold the SUMMARY tab, then drag it to the bottom-left corner of your spreadsheet and release.
Organise your spreadsheet so income and expenses are grouped by category.
Then either:
Add a total for each category and link that total to the relevant cell on the summary sheet, or
Link the range of values for each category directly to the relevant summary cell
Link a single cell that contains a total value
Go to the Summary sheet and click the cell where you want the total to appear.
Type = (equals sign) into the selected cell on the Summary sheet.
Switch to your spreadsheet and click the cell that contains the income or expense total.
Press Enter.
The value is now linked and will update automatically if the original cell changes.
Link a range of cells (e.g. a full income or expense category)
If your total is spread across multiple cells:
Go to the Summary sheet and click the target cell.
Type =SUM( into the selected cell on the Summary sheet.
Switch to your spreadsheet and select the range of cells you want to add (for example, A2 to A10).
Type ) and press Enter.
Example: =SUM(A2:A10)
This adds all values in cells A2 to A10 and links the total to the Summary sheet.