MTD records for gardeners and landscapers: what to keep and what to ask for each quarter
For bookkeepers and accountants with clients who are self-employed gardeners, landscapers and tree surgeons. 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 gardeners and landscapers, and a request you can copy.
What they should keep
- Invoices and payments for each job
- Plants, materials and fuel for tools
- Equipment bought or hired
- Green waste disposal costs
- Van costs or a log of business miles
- Insurance and protective clothing
What to ask them for each quarter
- Invoices and payments received this quarter
- Receipts for plants, materials and tool fuel
- Equipment and tip/disposal costs
- Van costs or mileage
Watch-outs for gardeners and landscapers
- Cash basis is now the standard way for sole traders to record income and expenses: income is recorded when the money is received and costs when they are paid, so cash takings need recording on the day they come in. (Cash basis)
- For a car or van, simplified expenses let them claim a flat rate per business mile instead of actual running costs: 55p a mile for the first 10,000 miles and 25p after, for the 2026 to 2027 tax year (45p before 6 April 2026). Either way, they need a log of business miles. (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]: - Invoices and payments received this quarter - Receipts for plants, materials and tool fuel - Equipment and tip/disposal costs - Van costs or mileage 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]. MTD update for [dates] is due [deadline]. Could you send me your invoices, receipts for plants, materials and fuel, and tip costs by [ask-by date]? [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, Cash basis, 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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