MTD records for tradespeople: what to keep and what to ask for each quarter
For bookkeepers and accountants with clients who are self-employed electricians, plumbers, joiners, decorators and other trades working directly for customers (not under CIS). 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 tradespeople, and a request you can copy.
What they should keep
- Every invoice to customers, and when each was paid
- Cash and bank-transfer payments for jobs
- Materials and parts bought for each job
- Tools, equipment and protective clothing
- Van costs or a log of business miles
- Certification, insurance and trade body fees
What to ask them for each quarter
- Your invoices issued this quarter and which have been paid
- Receipts for materials and parts
- Tool, insurance and certification costs
- Van fuel and repair bills, or your mileage
Watch-outs for tradespeople
- 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)
- Jobs for a contractor in construction may fall under the Construction Industry Scheme instead, with monthly deduction statements to keep. (What you must do as a CIS subcontractor: get paid)
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 invoices issued this quarter and which have been paid - Receipts for materials and parts - Tool, insurance and certification costs - Van fuel and repair bills, or your 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 this quarter's invoices (and which are paid), material receipts and van costs by [ask-by date]? Photos are fine: [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, What you must do as a CIS subcontractor: get paid, 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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