Due Records is a UK sole trader workbook for Making Tax Digital for Income Tax, tax year 2026/27. You keep digital records here, then copy the totals into software that actually talks to HMRC. This pack does not submit anything to HMRC. It is not tax advice. It is not HMRC-approved. It is not HMRC-recognised bridging software.
What you get: due-records-2026-27.xlsx (income, expenses, mileage at 55p/25p for 2026/27, quarterly summary, tax set-aside estimates, year overview) plus a short PDF guide, README, and Google Sheets import notes. Works in Excel and Google Sheets.
Who it is for: UK sole traders and freelancers who must keep digital records for MTD and already have (or will use) MTD software. MTD is on from 6 April 2026 if qualifying income is over £50,000, and from 6 April 2027 if over £30,000.
I wanted a simple place to keep sole-trader income, expenses and mileage for MTD 2026/27 without pretending to be HMRC software. So I made a spreadsheet pack that stays on your computer; you copy the totals into software that actually files.