Policy papers and consultations

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Direction under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360)

The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.
- From: HM Revenue & Customs
- Updated: 14 March 2024
Directions under regulation 2(2) of the Corporate Interest Restriction (Electronic Communications) Regulations 2022

Direction for customers and agents submitting Corporate Interest Restriction notices and returns, setting out HMRC approved methods of delivery.
- From: HM Revenue & Customs
- Updated: 29 July 2022
Customer costs and benefits for the next phases of Making Tax Digital

This policy paper considers the impacts of the next phases of Making Tax Digital.
- From: HM Revenue & Customs
- Updated: 23 September 2021
- Customer costs and benefits for the next phases of Making Tax Digital
  1. Introduction This paper considers the impacts, costs and benefits of…

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