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
- 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.