What records you must keep (UK self‑employed)

You must keep digital records of:

  • All sales from every platform (Etsy, CraftsCity, Facebook, Shopify, etc.)
  • All business expenses (materials, tools, packaging, postage, platform fees)
  • Mileage or home‑office use if applicable
  • Invoices and receipts

From April 2026, if your income is over £50,000, you must follow Making Tax Digital (MTD) rules:

  • Submit quarterly income & expense reports to HMRC
  • Keep digital records
  • Submit a final declaration at year‑end