MTD records for self-employed carers: what to keep and what to ask for each quarter
For bookkeepers and accountants with clients who are self-employed home carers and personal assistants paid by clients, families or councils. 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 self-employed carers, and a request you can copy.
What they should keep
- Payments from each client, family or council
- Agency or introduction fees, if any
- Travel between clients: business miles
- Training, DBS and insurance costs
- Protective equipment and uniforms
- Phone costs (business share)
What to ask them for each quarter
- Payments received from each client this quarter
- Your mileage between clients
- Receipts for training, DBS, insurance and protective equipment
- Any agency fee statements
Watch-outs for self-employed carers
- 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)
- 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)
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]: - Payments received from each client this quarter - Your mileage between clients - Receipts for training, DBS, insurance and protective equipment - Any agency fee statements 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]. Please send what each client paid, your mileage and receipts for training and insurance 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, Simplified expenses: vehicles, Cash basis, 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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