All data needs to be linked digitally for VAT returns starting after/spanning 1st April 2021.

Copying and pasting from spreadsheets is not allowed as part of the digital VAT return for MTD from 1st April. There must be a digital link between spreadsheets so that figures are not copied and pasted manually.

Takings from tills can be recorded daily into spreadsheets/software if you can not link the till directly to the software, but the information must contain daily gross takings rather than a weekly or monthly total.

According to an HMRC webinar, if you need to post journals to change the VAT figures (for example fuel scale charges) they are allowable as long as there is sufficient detail recorded in the software when the journal is posted.

The VAT notice with all the details in for businesses is Notice 700/22.