You can attach documents such as receipts, invoices and bank statements to your transactions to help keep clear digital records.

When you send a quarterly update, HMRC receives a summary of your business income and expenses, not copies of every receipt or invoice.

You don't need to upload copies of all your receipts and invoices to HMRC with each quarterly update.

Quarterly updates send a summary of your business income and expenses, not supporting documents.

Attachments are for your own record keeping and can help if HMRC later asks for evidence for a transaction.

Add attachments to Draft and Completed transactions, or when you're creating a new manual transactions (Money in or Money out) journals. 

You can upload the following file formats:

• PDF
• JPEG, JPG, PNG, BMP, GIF
• DOC, DOCX, RTF, TXT
• CSV, XLS, XLSX,
• PPT, PPTX, XML, ODP, ODT, ODS

1. From Transactions, select Draft or Completed.
2. Within the Draft or Completed transactions screen, select Attach.
3. From your device, drag and drop your file or choose Select files to open individual or multiple files. 

Once you've uploaded your file, open it by clicking the file name link. Or you can replace or delete the attachment following the same steps.