Are spreadsheets still allowed under Making Tax Digital
Yes. Spreadsheets are still allowed under Making Tax Digital, as long as they're connected to HMRC through bridging software using a digital link. A spreadsheet on its own, with nothing bridging it to HMRC, doesn't meet the digital records requirement.
What makes a spreadsheet compliant
MTD requires digital records. A spreadsheet satisfies that requirement once it is digitally linked to HMRC through bridging software, rather than used entirely on its own.
What bridging software actually does
Bridging software takes the totals from your spreadsheet and submits them to HMRC in the format MTD requires, without you needing to re-enter anything by hand. Our bridging software guide covers this in full, including real examples and prices.
Common questions
Do I have to abandon my spreadsheet for MTD?
No. Spreadsheets stay compliant, provided they are connected to HMRC through bridging software rather than used entirely on their own.
What if I keep records in a spreadsheet but type totals into HMRC by hand?
A spreadsheet used entirely on its own, with no digital link to HMRC, doesn't meet the digital records requirement. Bridging software is what supplies that link.
Is a spreadsheet plus bridging software cheaper than switching to an app?
Often, yes, since you keep your existing spreadsheet and pay only for the bridging step. See our bridging software guide and the Software Chooser for current options and prices.
Where do I find bridging software?
The Software Chooser lists bridging options alongside full accounting apps, ranked against your own answers.