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What is Digital links?
Last verified 31 October 2026
Digital links are the automatic or electronic transfers that connect your records when you use more than one software product. If you use a single product, no linking is needed.
Why it matters to landlords
HMRC's records guidance lists the permitted methods: linked spreadsheet cells, emailing a spreadsheet, portable devices, XML or CSV import and export, automated data transfer, and API transfer. A landlord who keeps rent in a spreadsheet and sends updates through bridging software is the usual case where this matters.
The rule that catches people is about manual moves. Once a record has been sent in a quarterly update, you should not move it by hand, for example by copy and paste. Importing a bank CSV into your records is a digital transfer, while retyping the same numbers is not. Digital records must also show the amount, the date income was received or expenses incurred, and the category, and you must keep them for at least five years after the 31 January submission deadline.
Example
Ian tracks rent in a spreadsheet, then uses bridging software to send updates. The software reads the spreadsheet cells directly, which is a permitted link. He avoids copying figures between files by hand, because records already sent in an update should not be moved by copy and paste.
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