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THE LEDGERY BLOG

Making Tax Digital, explained by people who read the guidance so you don’t have to.

Quarterly updates, allowable expenses, penalty points and property income — explained without jargon by the team building Ledgery.

All postsautomated receipt processingclient gifts hmrcexpense categories hmrcHMRC record keepinghow MTD affects landlordslandlord tax obligationsMaking Tax Digital landlordsMTD compliance for landlordsMTD for landlordsOCR for receipts
BANK CHARGES HMRCFEATURED

Bank Charges and HMRC: What Self-Employed People and Landlords Can Claim

Bank charges are usually tax deductible for sole traders and landlords if they relate to the business. See what counts, what does not, and how to record it.

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PERSONAL VS BUSINESS EXPENSES

Personal vs Business Expenses: What Sole Traders Can Claim

How UK sole traders separate personal and business expenses under HMRC rules, split mixed costs, and match each cost to the right SA103 category.

CLIENT ENTERTAINMENT HMRC

Client Entertainment and HMRC: What Is and Is Not Deductible

Client entertainment is not tax deductible for UK sole traders and companies. See the HMRC rules on gifts, the £50 limit, VAT and the records to keep.

SEPARATE BANK ACCOUNT SOLE TRADER

Separate Bank Account for a Sole Trader: Do You Need One?

A sole trader does not need a separate business bank account by law. This guide covers the rules, HMRC records, drawings, bank charges and Making Tax Digital.

HMRC RECORD RETENTION

HMRC record retention: Filing rules for UK self employed and landlords

Practical UK guide for self employed people and landlords: what records to keep, when (22 months, 5 years, 6 years), and how to store or rebuild lost files.

MTD ITSA DEADLINES

UK MTD ITSA: 4 Quarterly Dates, Look Back Test, 2 Month Plan

Exact UK MTD ITSA dates: quarterlies due 7 Aug, 7 Nov, 7 Feb, 7 May and final declaration by Jan 31. Check 2024/25 figures and try Ledgery.

MTD FOR ITSA

From £50,000: MTD for ITSA Checklist for UK Sole Traders & Landlords

Sole traders and landlords: meet MTD for ITSA from 6 April 2026. Who's in scope, digital record rules, a concise checklist and how receipt scanning fits.

RENT A ROOM ALLOWANCE

£7,500 at Stake: Rent a Room Allowance Rules for UK 2026

Earn up to £7,500 tax free with the UK Rent a Room allowance in 2026. When to tell HMRC and how receipts determine whether Method A or B saves you tax.

SOLE TRADER INVOICES

UK sole trader invoices: fields, templates and how to get paid faster

UK sole trader invoices: checklist of required fields, VAT rules, templates, six payment terms to get you paid faster and straightforward MTD record tips.

AI RECEIPT SCANNING

Small business AI receipt scanning, HMRC ready for quarterly filing

Prepare your small business for quarterly HMRC filing with AI receipt scanning. Prioritize confidence scores and line items to cut bookkeeping time.