Show Less
Restricted access

Making Tax Digital Tracker

Author: Emma Rawson

Publication Date: May 2023

Publisher: Bloomsbury Professional

Law As Stated At: 1 April 2023

Making Tax Digital Tracker

Making Tax Digital Tracker

Making Tax Digital Tracker provides guidance on the operation of MTD in plain English, and brings together a coherent interpretation of:

  • primary law
  • regulations
  • HMRC non-statutory guidance
  • government policy papers
  • guidance provided directly to professional bodies by HMRC and HM Treasury (where permission is given for publication)
  • public evidence given to parliament

This content has been updated to reflect a number of minor changes and developments, including eligibility for the MTD ITSA pilot (C2.6), HMRC’s review into MTD ITSA for those with turnover under £30k (C3.1.1) and potential problems with authorising multiple agents (C4.1.8) in MTD ITSA.