Making Tax Digital & Self Assessment Records | Paisley & Glasgow | Marsal Accountants
Making Tax Digital & Self Assessment Records in Paisley, Glasgow & Central Scotland
HMRC is expanding Making Tax Digital (MTD) for income tax. If you file Self Assessment as a sole trader or landlord, keeping reliable digital records is no longer optional planning — it is part of staying compliant.
Marsal Accountants is based in Paisley and supports clients across Glasgow and Central Scotland with bookkeeping, Self Assessment, and year-round advice.
Who is affected?
You may need to follow MTD for Income Tax Self Assessment (ITSA) rules if you have qualifying self-employment or property income above HMRC thresholds (check current guidance on GOV.UK).
Typical clients we help include:
- Sole traders and freelancers
- Landlords with UK rental income
- Mixed income (employment plus side business)
What “digital records” means in practice
HMRC expects income and expenses to be recorded digitally and submitted through compatible software. In practice that means:
| Area | Good habit |
|---|---|
| Bank feeds & reconciliations | Match every business transaction monthly |
| Invoices & receipts | Store PDFs or photos with clear dates |
| Mileage & home office | Log contemporaneously, not at year-end only |
| Rental property | Separate account per property where possible |
We can set up bookkeeping workflows that feed directly into your Self Assessment and VAT returns where applicable.
Common mistakes before the first MTD quarter
- Waiting until January to sort a full year of receipts
- Mixing personal and business spending on one card
- Ignoring payments on account after a higher-profit year
- Missing property or CIS income on the return
Early review with your accountant usually saves tax and penalties.
How Marsal Accountants can help
- Bookkeeping and tidy records year-round
- Self Assessment preparation and filing
- Landlord and CIS specialist support where relevant
Contact us for a free consultation, or explore our Self Assessment tax return services.
