Making Tax Digital for Income Tax is mandatory from April 2026. Quarterly updates mean messy client records can no longer wait until year end. Is your review workflow ready?
🇬🇧 For UK accountants · Sole trader & landlord clients · MTD ITSA

AI-assisted MTD review for UK accountants.

FiledRight reviews messy client notes, expense lists and property/self-employment records to flag risky claims, missing evidence, unclear tax treatment and client follow-up questions before quarterly updates or year-end filing.

Built for UK accountants. Works alongside Xero, Sage, FreeAgent, QuickBooks and spreadsheets. A pre-submission review layer — not bookkeeping software. Does not replace professional judgement.

Review
Layer that sits before submission, not a bookkeeping replacement
Flag
Red / amber / green risk levels with missing-evidence checklist
Question
Generates the follow-up questions to send back to the client
Faster
First-pass review for juniors and a structured summary for partners

MTD does not make messy records clean. It just makes them more frequent.

01

Quarterly reporting multiplies the review load

What was a once-a-year scramble becomes four times a year. The same messy notes, the same unclear expense treatment, the same missing receipts — but now the deadline arrives every quarter.

02

Clients still send records the same way

Spreadsheet plus carrier bag. Trade and rental mixed together. A list of expenses without context. "Did you mean a kitchen replacement or an upgrade?" is a question you ask after digging through invoices, not before.

03

Accounting software records — it doesn't judge

Xero, Sage, FreeAgent and QuickBooks track what the client tells them. They don't flag that mortgage interest has been deducted from rental profit, or that a "repair" cost £8,900. The risk-spotting still happens in someone's head.

04

Junior staff miss obvious tax issues

Capital vs revenue. Wholly and exclusively. Apportionment evidence. RDIR. Spotting these takes pattern recognition juniors haven't built yet — and partners can't review every file from scratch.

05

Partners need a faster first-pass

A 30-second read of a structured risk summary tells you whether to dig in or sign off. Reading raw bookkeeping for the same answer takes 20 minutes per client. Multiply by your book.

06

Review notes need to be consistent

Different staff produce different review notes. Different review notes mean inconsistent client follow-ups, inconsistent quality, and a trail that's hard to defend if something goes wrong. Structured outputs help.

A review layer that sits on top of your existing stack.

Export, paste or upload messy client information. FiledRight extracts the facts, checks common UK tax-risk areas, and produces accountant-ready review notes.

01

Paste or upload client information

Messy client notes, expense lists, property records, self-employment records, bank exports, or a free-text description. FiledRight is designed for inputs that aren't tidy yet — that's the point of having a review layer.

→ Spreadsheets, CSVs, plain text, accountant notes, client emails
02

FiledRight extracts facts and classifies items

Income and expenses are separated by source (self-employment / property / mixed) and classified by category. The output is structured before any judgement is applied — so you can see what the model has understood from the input.

→ Trade vs property separated, expenses categorised, totals confirmed
03

UK tax-risk checklists flag red / amber / green

Each line is run against UK-focused review checklists for sole trader and landlord clients. Items are flagged red (likely disallowable or wrong treatment), amber (unclear or needs evidence), or green (looks straightforward) — with the reason and HMRC reference where applicable.

→ Red / amber / green levels with missing-evidence flags and confidence levels
04

Accountant reviews, edits and sends follow-ups

You get a review pack: top filing risks, expense treatment table, missing evidence list, and a ready-to-send list of client follow-up questions. You edit, confirm or override anything — final judgement stays with you. Then submission goes through your existing MTD software.

→ Human-in-the-loop. FiledRight prepares; the accountant decides.

Structured review output — not chatbot answers.

Every review produces the same shape of output, so partners and junior staff are looking at the same thing every time.

🚩
Top filing risks

Ranked red / amber / green with the specific issue

The riskiest items first, each one labelled with severity, the reason it's been flagged, and a relevant UK tax reference where one applies. Designed to be read in under a minute.

Outcome: A partner-ready risk summary at the top of every review.
📋
Expense treatment table

Each item classified — allowable, disallowable, unclear

A line-by-line table showing each expense, the provisional treatment, the state (confirmed / provisional / not finalisable), and the evidence still needed. The unclear column is where the work is.

Outcome: A working document juniors can take into the file straight away.
📎
Missing evidence list

Specific gaps that need filling before submission

Not "more evidence needed" but "kitchen invoice itemising units / appliances / labour" or "business-use percentage basis for mobile". Specific enough that the client follow-up writes itself.

Outcome: A checklist you can chase before the deadline, not after.
💬
Client follow-up questions

Ready-to-send questions to clarify the file

"Was the kitchen like-for-like or an upgrade?" "Was the laptop used personally?" "Was the family member actually paid and was the rate commercial?" The questions are pre-written from the file — copy, edit, send.

Outcome: Cleaner client follow-ups, faster turnaround, consistent across staff.
MTD readiness gaps

Is the client in scope? Are the records compliant?

Qualifying income calculation, mandation date, current record-keeping state, and the specific gaps blocking compliant MTD submission. Per client, with the action required.

Outcome: Know who's in scope and what's missing — before the quarter deadline.
⚠️
"Do not file until resolved" flags

Hard stops on items that must be fixed first

Some flags are advisory. Others — wrong finance cost treatment, undocumented capital improvement claimed as repair, family wages without evidence — are hard stops with a clear "do not file" marker. The reviewer can override; nothing is filed automatically.

Outcome: The file goes out only after the issues that matter are resolved.

Where FiledRight fits in your week.

Six common situations where a structured review layer saves real time.

🏠

Landlord property review

Mortgage interest, repairs vs improvement, RDIR, agent fees, joint ownership. Common landlord errors spotted before they reach the return.

🔧

Sole trader expense review

Motor, home office, phone, mixed-use, family wages, training, entertainment. The recurring trouble areas, flagged consistently.

📊

MTD quarterly update check

A quick review pass before each quarterly submission. Catches issues while they're still cheap to fix — not at year end.

💬

Client follow-up question generator

Turns the review into the email. Specific, file-grounded questions — not generic "please send more evidence" requests.

🎓

Junior staff review support

Juniors run the first pass and use the structured output to learn the patterns. Partners review the structured output, not the raw file.

📅

Pre-year-end risk scan

Run a scan a few weeks before year-end so capital vs revenue questions, missing receipts and family-wage evidence can still be addressed.

The recurring trouble spots — covered.

Two client types, twenty common review checkpoints. The UK-focused checklists FiledRight runs against every file.

Landlord clients

Property tax review areas

Where individual residential landlords most often need a second look — finance costs, capital vs revenue, evidence.

Mortgage interest / finance costs Repairs vs improvements Replacement domestic items Agent fees and insurance Legal fees Furniture and appliances Travel to property Joint ownership Private use / mixed-use
Sole trader clients

Self-employment tax review areas

The recurring grey areas — apportionment, capital vs revenue, wholly and exclusively, evidence.

Motor expenses Home office Phone and broadband Tools and equipment Clothing and uniforms Meals and subsistence Training courses Software subscriptions Family wages Entertaining Fines and penalties Mixed-use assets

Why not just use Xero, Sage or QuickBooks?

Different jobs. Use both.

Xero, Sage, FreeAgent and QuickBooks are excellent for bookkeeping, digital records and MTD workflows. FiledRight is different. It sits on top as a tax-risk review layer, helping accountants assess whether the information being reported looks risky, incomplete or unclear.

Your accounting software

  • Records transactions
  • Manages invoices
  • Supports digital record keeping
  • Helps with MTD workflows and submission
  • Stores bank feeds and receipts
  • Files the return when you're ready

FiledRight (review layer)

  • Reviews messy facts before submission
  • Spots tax treatment risks
  • Flags missing evidence
  • Generates accountant follow-up questions
  • Produces review notes before filing
  • Sits between bookkeeping and submission

FiledRight does not replace accounting software. It runs alongside it.

This is what FiledRight produces.

A messy mixed sole trader and landlord client — flagged, classified and ready for accountant review. The risks come first; the follow-up questions write themselves.

FiledRight · Pre-submission review Client: Sarah P. · Design freelancer + 1 BTL · Self-employment £31.8k + property £21.6k
🔴 DO NOT FILE — RESOLVE FIRST
3 red flags, 4 amber flags, missing evidence on 5 items. Accountant review required before any submission.
MTD: In scope from April 2026 Records: Spreadsheet only — not MTD-ready Mixed SE + property Confidence: Medium
🔴 Red flags
REDParking fine likely disallowable
£65 parking fine claimed. Fines and penalties for breaking the law are generally not deductible regardless of business context. Should be removed from the expense schedule.
📎 HMRC BIM38520 / BIM38525
REDNew kitchen — requires repair-vs-improvement clarification
£8,900 invoiced as "full kitchen upgrade". "Upgrade" wording indicates probable capital treatment, not revenue. If the old kitchen was functional but dated, the replacement is likely a capital improvement — not a deductible repair. Needs the original invoice, before/after photos and a like-for-like assessment.
📎 HMRC PIM2030
REDFamily member payment needs commercial / evidence check
£2,400 paid to sister for admin help with no contract and irregular bank transfers. Allowable only if the work was genuine, the rate was commercial, payment is fully evidenced, and PAYE/NIC has been considered where relevant. As described, this looks vulnerable on a review.
📎 HMRC BIM37750 · Wholly & exclusively
🟠 Amber flags
AMBERLaptop — private use apportionment needed
£1,850 laptop claimed at 90% business. Apportionment looks reasonable but needs a documented basis — capital allowances should be claimed with private-use restriction, not as a straight expense.
📎 HMRC CA27005
AMBERMobile phone — no apportionment evidence
£960 mobile claimed with no business/private split evidence. A documented basis is needed before the full amount can be claimed.
📎 HMRC BIM47820
AMBERTraining course — depends on existing vs new skill
£1,400 online design course. Allowable if updating an existing skill in the current trade; capital and disallowable if creating a new expertise or new income stream. The current description ("improve existing design skills") suggests revenue, but needs confirming.
📎 HMRC BIM35660
AMBERMortgage interest — wrong treatment in bookkeeping
£5,400 mortgage interest deducted from rental profit in the spreadsheet. For an individual residential landlord this must instead be applied as a basic-rate tax reducer. The rental profit needs recomputing.
📎 ITTOIA 2005 s.272A · HMRC PIM2054
🟢 Likely straightforward
Agent fees (£1,250) — normally allowable as property management cost
Landlord insurance (£380) — normally allowable if wholly for the let property
Washing machine replacement (£520) — likely RDIR if genuine like-for-like
Software subscriptions (Adobe, Canva, hosting) — allowable if wholly for the trade
💬 Client follow-up questions

1. Was the new kitchen a like-for-like replacement of an existing functional kitchen, or did it materially improve / upgrade the property? Please send the contractor invoice and before/after photos.

2. Was the laptop used for any personal activities (general web browsing, family use)? If so, please confirm the business-use percentage and how it was estimated.

3. For payments to your sister — what specific work did she do, how was the £2,400 rate set, and can you send the bank transfer records?

4. Was the design course updating skills you already use in your current freelance work, or did it teach you something new you weren't previously doing?

5. Is any part of the let property used by you personally at any point in the tax year?

Designed for review notes, not blind filing.

A review layer is only useful if it's honest about what it knows and what it doesn't. FiledRight is built around that.

👤

Human-in-the-loop

Every output is for accountant review. Nothing is filed automatically. The professional user remains responsible for final judgement on every line.

⚖️

No fake certainty

Items the model can't confidently classify are flagged as "unclear" or "not finalisable" with the specific reason — rather than being given a confident-sounding but unreliable answer.

📊

Confidence scoring

Each flag carries a state — confirmed, provisional or not finalisable — so the reviewer can prioritise their time on the items that actually need a judgement.

📎

Missing-info flags

Specific evidence gaps are surfaced as a checklist — not buried in prose. The follow-up email writes itself from this list.

🇬🇧

UK-focused checklists

Review rules are UK-focused checklists for sole trader and landlord clients, maintained and verified — not real-time scraping of HMRC content. Reviewers should still confirm against current guidance.

🧑‍⚖️

Final judgement stays with you

FiledRight produces structured review aid. It does not replace your professional judgement, your engagement letter, or your responsibility for the file.

Built for UK accountants.

Three plans for solo practitioners, small firms and growing practices. Founding accountant access at £39/month while early-access is open.

Starter · Sole practitioner
£29/month
For sole practitioners testing the workflow on real client files.
A single accountant running reviews on a small book. The simplest way to try the review layer end-to-end.
  • Limited monthly reviews
  • Sole trader & landlord risk checklists
  • Red / amber / green flagging
  • Missing evidence checklist
  • Client follow-up questions
  • MTD readiness check
  • PDF review export
Firm · Growing practices
£149/month
For growing practices with multiple staff running quarterly reviews.
Team use, batch review across the client book, and branded review notes for client handover. Built for firms where review consistency across staff matters.
  • Everything in Practice
  • Team seats (multiple staff)
  • Batch review across client book
  • Branded review notes
  • Consistent review templates across team
  • Priority support
Founding accountant pricing is temporary and will rise as the product matures. No annual contract.

Common questions

Direct answers — no hedging.

Is FiledRight a replacement for Xero, Sage or QuickBooks?

No. FiledRight is a review layer that works alongside your existing accounting software. Bookkeeping, digital records and submission stay in Xero, Sage, FreeAgent or QuickBooks — FiledRight reviews the information before it goes out.

Does FiledRight submit to HMRC?

No, not currently. FiledRight helps accountants review information before submission. The submission itself happens through your existing MTD-compatible software.

Is this tax advice?

FiledRight produces AI-assisted review notes and risk flags for accountants. It's a structured review aid — not final tax advice. Final judgement remains with the professional user on every file.

Who is FiledRight for?

UK accountants and bookkeepers handling sole trader and landlord clients — particularly under Making Tax Digital. Sole practitioners, small firms and growing practices.

Why focus on MTD?

MTD increases the frequency of digital record updates from annual to quarterly. That makes quick, structured review and issue-spotting more important — there's less time between submissions to untangle messy records.

Does FiledRight use live web search to check HMRC rules?

No. FiledRight uses UK-focused tax review checklists and rules that are maintained and verified, rather than relying on live scraping. We recommend reviewers verify treatment against current HMRC guidance before filing — and we'll keep the checklists updated as guidance changes.

Can it handle messy client notes?

Yes — that's the design intent. FiledRight is built to extract key facts from messy expense lists, accountant notes, plain-text descriptions and partial records. Clean inputs aren't required.

What data does FiledRight store?

Accountants control which reviews are saved. Saved reviews are stored against the signed-in account; reviews that aren't saved aren't retained beyond the session. AI calls are routed through a backend so model API keys never sit in the browser.

This is an early-access product — for the avoidance of doubt, use sample data only until your firm has reviewed our data-processing arrangements.

Turn messy client records into structured MTD review notes.

A pre-submission review layer for UK accountants handling sole trader and landlord clients. Flags the risks, lists the missing evidence, and writes the client follow-ups — before quarterly updates or year-end filing.

For UK accountants · Works alongside Xero, Sage, FreeAgent, QuickBooks · Does not replace professional judgement

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Early-access demo: use sample data only until your privacy policy, terms, and data-processing setup are finalised.

Starter [email protected]