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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: business records checks: at the visit: record-keeping: mobile phone or tablet record-keeping app

To help small businesses with record-keeping on the go, HMRC has overseen development, by the commercial software industry, of a range of simple record-keepingmobile applications, aimed at businesses below the VAT threshold.

These applications are intended to help businesses with maintaining good records, and provide useful links to HMRC record-keeping guidance. While the actual features vary from one device to another, generally these apps allow the customer to key in details of business receipts and expenditure and to scan in copy receipts relating to money spent. The software will also allow the data to be exported and printed off.

More information on these apps can be found on HMRC’s website.