HMRC's guidance allows:

> “You can record totals of income and expenses daily, weekly or monthly — you don’t have to record every individual transaction.”



So if you receive multiple small payments, like:

10 sales in a day, or

50 payments through PayPal in a week


You don’t need to enter each one separately — you can just enter a daily or weekly total, as long as:

What’s required:

That total is recorded digitally (in software or spreadsheet)

It’s accurate and supported by backup (like your bank, PayPal, or Etsy report)

You keep those records in case HMRC ever asks for detail



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Examples:

Etsy seller: “Sales total – 3rd April – £186.23”

Cash-in-hand worker: “Weekly total – w/c 8th April – £400”

PayPal earnings: “Monthly PayPal income – March – £1,050”


Then at the end of each quarter, your software adds up all your income and submits a summary to HMRC — not every transaction