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Is your spreadsheet ready for bridging software?

A general guide, not advice, based on HMRC VAT Notice 700/22 on digital records and digital links.

How each option works in practice

Full VAT or accounting softwareBridging software
Where your records liveInside the softwareIn your spreadsheet or current system
How the nine boxes are worked outBy the software, from your transactionsBy formulas in your spreadsheet
How figures reach HMRCSent from the softwareUploaded as a file, such as a CSV, then sent
Checks before sendingBuilt inBuilt in, in good bridging software
What changes for youYou move your bookkeeping into itNothing: you keep your spreadsheet

Both send your return to HMRC through the same Making Tax Digital service. For a full comparison of cost and features, see bridging software vs accounting software.

Common myths about bridging software

  • "You copy and paste figures into it." No. Copying and pasting is not a digital link under Making Tax Digital. Bridging software takes your figures from a file you upload, which HMRC accepts as a digital link.
  • "It does not check your figures." Good bridging software checks every box against HMRC's rules before anything is sent, for example that Box 3 and Box 5 add up and Boxes 6 to 9 are in whole pounds.
  • "It runs on files on your computer." Many bridging tools are online services. You upload a file and the return is filed from your account.
  • "It is only a stopgap." HMRC's own guidance names bridging software as compatible software for Making Tax Digital. Swift VAT Pro has filed more than 2,900 VAT returns this way since 2019.
  • "You lose your history." Your spreadsheet stays as your record, and HMRC's receipt reference is kept for every return you file.

What makes a spreadsheet ready for bridging

  1. Every sale and purchase is recorded with its date, value and VAT. These are your digital records.
  2. Formulas total the nine VAT boxes from those records. Linked cells count as a digital link, so no figures are added up by hand and retyped.
  3. Nothing is copied in by hand from another system. If figures come from a till or online shop, import or link them rather than retyping.
  4. The VAT summary can be saved as a CSV in the layout your bridging software expects. Download our sample CSV to see one.

For a step-by-step guide to setting this up, see how to submit VAT from Excel or CSV.

When full VAT or accounting software is the better choice

  • You have hundreds of transactions a month and your spreadsheet is becoming hard to manage
  • You want invoicing, bank feeds and reports in the same system
  • Several people need to work on the same records at once
  • Your accountant wants you on a particular package

If that is you, accounting software is worth the extra cost, and it files your VAT return too, so you do not need bridging software as well.

How Swift VAT Pro works as bridging software

  1. Connect to HMRC with your Government Gateway sign-in, and see your open VAT periods and due dates.
  2. Upload your nine box totals as a CSV saved from your spreadsheet.
  3. Check: Box 3 and Box 5 are worked out, and every box is checked against HMRC's rules. Any HMRC error is explained in plain English.
  4. Submit and keep HMRC's receipt reference.
  5. Get reminded by email 4 days and again 3 days before each due date.

Plans start at £5 a month for one business, £20 for up to 20 and £50 for up to 100, with a 7-day free trial and no card needed. See the pricing page.

Spreadsheet ready? File your VAT return from it, from £5 a month

Swift VAT Pro is MTD bridging software. Save your nine box totals as a CSV, upload them, and every box is checked before it goes to HMRC.

  1. Connect to HMRC with your Government Gateway sign-in, and see your VAT periods and due dates.
  2. Upload your nine box totals as a CSV. Box 3 and Box 5 are worked out for you.
  3. Check every box against HMRC's rules before anything is sent.
  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

The choice is not about compliance: both options meet Making Tax Digital when the figures move digitally. If you want to replace your spreadsheet, choose full software. If your spreadsheet works, set up formulas for the nine boxes, save a CSV and file it with bridging software.

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 bridging software), HMRC's software finder and Swift VAT Pro's current plans. November 2026.

What is the difference between VAT software and bridging software?
Full VAT or accounting software keeps your records and works out the return itself. Bridging software files the return from records you keep elsewhere, usually a spreadsheet, by taking your figures from a file you upload.

Is bridging software allowed under Making Tax Digital?
Yes. HMRC's VAT Notice 700/22 names bridging software as compatible software. Your figures must move digitally, for example by spreadsheet formulas and a CSV upload.

Can I copy and paste figures into bridging software?
No. HMRC does not treat copying and pasting as a digital link. Uploading a CSV saved from your spreadsheet does count, as do linked cells and formulas within the spreadsheet.

Does bridging software check my VAT return?
Good bridging software does. Swift VAT Pro works out Box 3 and Box 5 and checks every box against HMRC's rules before anything is sent, and explains any HMRC error in plain English.

When should I choose full VAT software instead?
When you want to replace your spreadsheet, need invoicing, bank feeds and reports in one system, or have so many transactions that a spreadsheet is hard to manage. It files your VAT return too, so you do not need both.

Spreadsheet ready? File your VAT return from it, 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 spreadsheet is ready

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