Do I need to keep receipts and how do I add evidence in untied?

You are required to keep records and evidence.

Records vs evidence - in MTD, do I need to keep my receipts digitally?

Making Tax Digital (MTD) highlights the distinction between the record of a transaction and the evidence for it.

The record is:

• The date
• The description (including the tax category, or tag in untied)
• The amount

In MTD, the record needs to be kept digitally. The evidence which backs this up - including receipts, invoices etc - does not need to be kept digitally

The principles of evidence

Evidence is supporting documentation around what you have earned and what you have spent.

It can be stored electronically or on paper. untied Pro offers you the chance to add evidence to each transaction (click on advanced in the app). But you don't need to.

The main aim is to be able to find evidence should you be asked, rather than being able to associate each transaction directly with evidence. So for example, if you know you have a travel booking in your email (and are robust about not deleting your emails), you will be able to find it if asked. Or if you have all your significant receipts for a period in an envelope, you'll be able to go through them if needed. As a rule of thumb, you should expect to have to keep records for around 7 years.

HMRC does not explicitly require paper or digital receipts. Evidence could include bank transactions and other sources.

Adding evidence in untied

Remember you don't need to add evidence (you can keep it in other ways) but you can choose to do so.

In untied Pro in the browser

Here is a video showing how to add receipts to transactions using untied in the browser:

In the untied mobile app

In the untied mobile app, you can do this via the evidence button (remember to save after adding the receipt!):

You can do this with bank or manual transactions (see How do I add a manual transaction to untied?)

And if you want to scan receipts, this is what you need.