MTD records for driving instructors: what to keep and what to ask for each quarter
For bookkeepers and accountants with clients who are self-employed driving instructors, including franchisees of driving schools. Under Making Tax Digital for Income Tax, each income and expense needs a digital record of the amount, the date and the category, and each quarterly update covers the tax year so far (Create digital records (MTD for Income Tax)). Here is what that means for driving instructors, and a request you can copy.
What they should keep
- Lesson income, by student or by week (cash, card and transfer)
- Franchise fees paid to a driving school
- Car lease or finance, fuel, insurance and servicing
- Dual-control fitting and maintenance
- ADI registration and training costs
- Advertising and booking-app fees
What to ask them for each quarter
- Your lesson income for the quarter (diary or booking-app export)
- Franchise fee invoices
- Fuel, insurance, servicing and lease payments
- Any training, registration or advertising costs
Watch-outs for driving instructors
- Dual-control driving instructors' cars count as designed for commercial use, so they can't use simplified mileage rates: running costs are claimed at actual cost with the business share worked out. (Simplified expenses: vehicles)
Copy a request for this client
Subject: Your records for [quarter], by [ask-by date] please Hi [first name], Your Making Tax Digital quarterly update for [period start] to [period end] is due to HMRC on [deadline]. Could you send me these by [ask-by date]: - Your lesson income for the quarter (diary or booking-app export) - Franchise fee invoices - Fuel, insurance, servicing and lease payments - Any training, registration or advertising costs Photos and PDFs are fine. If nothing changed this quarter, just reply "nothing to report". Send them here: [your link] Thanks, [your name]
Hi [first name], it's [your name]. Your MTD update for [dates] is due [deadline]. Could you send me your lesson income, franchise invoices and car costs (fuel, insurance, lease) by [ask-by date]? Here: [your link]. Thanks!
Quarterly deadlines: 7 August, 7 November, 7 February and 7 May (Send quarterly updates (MTD for Income Tax)). Deadline calculator · General request templates
Sources: GOV.UK, Simplified expenses: vehicles, Create digital records (MTD for Income Tax), Send quarterly updates (MTD for Income Tax) (read November 2026). A practical checklist, not tax advice.
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