Mobile sole trader digital records checklist

Use this twenty minute weekly close to keep job evidence ready for your MTD record keeping and filing route.

Pillar: BookkeepingNext update deadline: 7 November 2026

Jobs and income

  • Every completed job matches a deposit, payment, cash receipt or unpaid invoice
  • Gross income is recorded before card or platform fees
  • Each income entry has an amount, received date and category
  • Refunds, part payments and credit notes are visible
  • Separate trades have separate record sets

Expenses and evidence

  • Every expense has an amount, incurred date and category
  • Receipts, invoices and bank statements are retained
  • The business reason or related job is clear
  • Mixed personal costs have a recorded business proportion or adjustment
  • Refunded purchases and credit notes are reconciled

Mileage and travel

  • Each trip has a date, route and business purpose
  • Business miles are complete for the week
  • Parking and tolls are recorded separately
  • Cancelled visits and detours explain unusual routes
  • The chosen simplified or actual cost method is consistent

Software and corrections

  • Bank feed lines have enough trade and category detail
  • Transactions missing from the feed are created separately
  • Errors are corrected in the source record
  • Products pass data through supported digital links
  • The accountant handover does not depend on manual retyping
Boundary: Offlico can support the operational record trail around bookings, clients, invoices, payments, mileage and notes. Use compatible MTD software or an accountant for HMRC submissions.
See Offlico bookkeeping