MTD records for online sellers (ebay, etsy, amazon, vinted): what to keep and what to ask for each quarter
For bookkeepers and accountants with clients who are people selling goods online as a business through marketplaces or their own shop. 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 online sellers (ebay, etsy, amazon, vinted), and a request you can copy.
What they should keep
- Sales payout statements from each marketplace
- Platform fees, listing fees and promoted-listing costs (on the statements)
- Stock and materials bought
- Postage and packaging
- Refunds and returns
- Payment processor fees (PayPal, Stripe)
What to ask them for each quarter
- Payout or sales reports from every platform for the quarter
- Stock and materials receipts
- Postage and packaging costs
- Any refunds or returns
Watch-outs for online sellers (ebay, etsy, amazon, vinted)
- Online platforms that connect sellers with customers can report sellers' details, including what they were paid, to HMRC, so platform statements and the records sent to HMRC should match. (Reporting rules for digital platforms)
- If gross trading income from all their trades is £1,000 or less a year, the trading allowance means it may not need declaring; above that, the £1,000 allowance can be deducted instead of actual expenses. (Tax-free allowances on property and trading income)
- If they work from home for 25 hours or more a month, simplified expenses allow a flat monthly rate instead of working out the business share of household bills: £10 for 25 to 50 hours, £18 for 51 to 100, £26 for 101 or more. Phone and internet are claimed separately at the business share. (Simplified expenses: working from home)
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]: - Payout or sales reports from every platform for the quarter - Stock and materials receipts - Postage and packaging costs - Any refunds or returns 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 ([dates]) is due [deadline]. Could you download your sales/payout reports from each platform and send them with stock and postage receipts 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, Reporting rules for digital platforms, Tax-free allowances on property and trading income, Simplified expenses: working from home, 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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