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Making Tax Digital Tracker

Author: Emma Rawson

Publication Date: March 2024

Publisher: Bloomsbury Professional

Law As Stated At: 22 February 2024

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 undergone extensive updates to reflect the amending regulations, Update Notice and other publications released by HMRC on 22 February 2024. In particular, changes have been made to reflect new research reports and costing analyses (A1), updated definitions of digital records for MTD ITSA (C1.2) and changes to the quarterly reporting deadlines under MTD ITSA (C4.1).