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HomeTax HubMTD Bridging Spreadsheet — Free

Free download

Format: CSV · File: mtd-bridging-spreadsheet.csv · Compatible: Excel, Google Sheets, Numbers, LibreOffice

Download MTD Bridging Spreadsheet

No signup. No email gate. Free to use, share, and adapt for your own business or clients.

What's inside

  • Trading income — date, description, client, amount, notes
  • Allowable expenses — categorised to match HMRC's SA103 categories (cost of goods, car/van/travel, rent/rates/power, phone/office, advertising, professional fees, other business expenses, etc.)
  • Quarterly summary rows — populate before each 7 August / 7 November / 7 February / 7 May deadline
  • Both period conventions — Standard (6 April to 5 April) and Calendar (1 April to 31 March)
  • Formula-ready totals — SUM() formulas already in place; opens the same in Excel + Google Sheets

How to use it

  1. Download the CSV. Open in Excel, Google Sheets, Numbers, LibreOffice — anything that reads CSV.
  2. Enter income as you invoice / receive it. One row per transaction.
  3. Enter expenses as you pay them. Choose the closest HMRC category.
  4. At quarter end (5 July, 5 October, 5 January, 5 April) fill in the quarterly summary row.
  5. Feed into your bridging software — 123 Sheets, My Tax Digital, Absolute's Excel add-in, and others all read spreadsheet totals directly. See our free bridging software comparison.
  6. Send the update by the deadline (7 August, 7 November, 7 February, 7 May).

Category mapping

The template's expense categories match HMRC's SA103S (Self Assessment self-employment short) form, which is what MTD ITSA carries over. Same categories, same treatment, same rules on allowable-vs-non-allowable. If your accountant has already been categorising your Self Assessment expenses this way, no change is needed.

Full allowable expenses guide for UK freelancers — the HMRC rules that decide what goes in each row.

Related

Sources