TaxSimba — MTD Records Below £90,000: When Simpler Categorisation Applies
Preparation worksheet

Optional offline planning aid, not a tax return or filing confirmation.
Keep completed notes securely; never include passwords or one-time codes.

WORK THROUGH THIS EXAMPLE
If turnover is close to the applicable limit, keep enough detail to support fuller categories. A single total may save time today but create reconstruction work if eligibility changes. Check the relevant source and conditions rather than assuming all personal income shares one test.

DECISION TO RESOLVE
Could the records still support the required categories if the turnover limit is reached?

YOUR POSITION
Relevant year and source: ____________________
Evidence supporting your answer: ____________________
Missing item and who will obtain it: ____________________
Deadline or next review date: ____________________

1. List each income source and expected turnover.
Notes: ______________________________

2. Check current simpler-category eligibility.
Notes: ______________________________

3. Identify restricted property finance costs.
Notes: ______________________________

4. Keep invoices and reconciliation evidence.
Notes: ______________________________

5. Set a turnover review trigger before the limit is reached.
Notes: ______________________________

Actions agreed and responsible person:
____________________________________

Guide: https://taxsimba.co.uk/blogs/mtd-simpler-categorisation-under-90000
Check the current guide and official sources before relying on a deadline or process.