Yes, but they have to be digitally linked to HMRC rather than retyped into a form. Spreadsheets are still legitimate digital records — what MTD prohibits is manually copying a figure from one place to another. So a spreadsheet feeding bridging software through a formula, cell link or import is fine; opening HMRC’s site and typing the total from your spreadsheet into a box is not. Honestly, though, we set most clients up on proper software instead. Bridging keeps your familiar spreadsheet but gives you none of MTD’s upside — no bank feeds, no automatic categorisation, no running view of what you owe — while still leaving you doing the data entry. Bridging makes sense when a spreadsheet does something genuinely specific to your trade that software cannot replicate.