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Are your digital links unbroken?

Based on HMRC VAT Notice 700/22, section on digital links.

MethodDigital link?
Linked cells and formulas in a spreadsheetYes
CSV or XML import and export, file download and uploadYes
Emailing a spreadsheet so the data can be imported into other softwareYes
Automated data transfer and APIsYes
Copying and pasting figuresNo
Retyping figures by handNo

The steps from records to return

  1. Sources to records: sales from your till, shop or invoicing tool, and purchases, into your spreadsheet or software. Import a file rather than retyping.
  2. Records to totals: the nine box totals worked out by formulas from your records.
  3. Totals to return: the totals sent to HMRC through MTD software, by uploading a file or directly from accounting software.

A break at any step, such as retyping totals into your software, means your process is not compliant, even if the figures are right.

Where automation genuinely saves time

  • Imports instead of typing: exporting sales from your shop or till as a file saves the most time and removes typing errors.
  • Formulas instead of adding up: you check one set of formulas, not every figure.
  • Checks before sending: Box 3 and Box 5 worked out, Boxes 6 to 9 in whole pounds.
  • Due dates and reminders read from HMRC, so returns are not late.

You do not need accounting software for this. If your spreadsheet works, bridging software adds the last digital link. See how to submit VAT from Excel or CSV.

What automation does not do

  • It cannot fix missing invoices or the wrong VAT rate on a sale.
  • It does not decide what VAT you can reclaim.
  • It still needs you to look over the return before you submit.

Close the last digital link with a CSV upload, from £5 a month

Keep your spreadsheet and formulas. Swift VAT Pro takes your nine box totals from a CSV and sends them to HMRC.

  1. Connect to HMRC on HMRC's own page with your Government Gateway sign-in. We never see that password.
  2. See your VAT periods, due dates, amounts owed and payments, read from HMRC.
  3. Upload your nine box totals as a CSV. Box 3 and Box 5 are worked out and every box is checked.
  4. Submit and keep HMRC's receipt. Reminder emails arrive before each due date.
Start your 7-day free trialSee how it works

No card needed · From £5 a month · Plans for up to 100 businesses · Filing through HMRC's MTD service since 2019

Final thoughts

Making Tax Digital asks for an unbroken digital chain from your records to HMRC. Imports, formulas and a file upload give you that chain, save the most time, and keep you compliant without changing how you work.

Disclaimer: This guide gives general information, not advice for your business. If you are unsure how the rules apply to you, speak to an accountant or contact HMRC.

Frequently asked questions

Checked against HMRC VAT Notice 700/22 (digital links) and HMRC's software finder. November 2026.

What is a digital link for MTD?
An electronic transfer of data between software, such as linked cells and formulas, CSV or XML import and export, file download and upload, automated transfers and APIs.

Is copying and pasting a digital link?
No. HMRC does not accept cutting and pasting or copying and pasting as a digital link.

Do I need accounting software to automate VAT returns?
No. A spreadsheet with formulas, saved as a CSV and uploaded to bridging software, keeps an unbroken digital chain to HMRC.

Can I email a spreadsheet to my accountant under MTD?
Yes. HMRC accepts emailing a spreadsheet of digital records so the data can be imported into other software.

What does VAT automation not do?
It cannot fix missing invoices or the wrong VAT rate, and it does not decide what you can reclaim. You still check the return before submitting.

Close the last digital link with a CSV upload, from £5 a month.

Swift VAT Pro files your return to HMRC from the spreadsheet you already keep. From £5 a month.

Start 7-day free trial Check your digital links

No card needed · 2,900+ VAT returns filed since 2019