What has to be digital
VAT records must be kept in digital form and submitted through MTD-compatible software; spreadsheets are allowed only when linked to bridging software rather than manually retyped into HMRC's portal. Overseas bookkeepers or accountants working remotely can maintain this just as a UK-based one would.
Cloud accounting software such as Xero or QuickBooks works identically wherever the user is logged in from, so there is no practical barrier to running MTD-compliant bookkeeping from abroad.






