I am rather confused with what should really be a simple question to answer. I have various clients who are VAT registered and no formal accounting software is used - I literally use excel spreadsheets and submit online. The MTD guidance from HMRC suggests this is sufficient but then makes reference to needing 'bridging software' to actual comply with MTD. Does this software have to be paid for or are HMRC going to provide a free version for these small companies with simple VAT affairs? Apologies if this seems a rather basic question. Thanks in advance.