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Hey @CliveT, we've recently announced bridging software for Making Tax Digital that'll make it a lot more straightforward for excel users. This bridging software would fix the spreadsheet conundrum by digitally linking a spreadsheet to HMRC via an MTD-ready software product.
When HMRC talks about bridging software, this is more than likely to come in the form of an add-in widget that you bolt onto a spreadsheet to transfer the data without rekeying.
You can read more about the bridging software here.