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