HMRC update MTD Direction

Released 06 January 2021

HMRC have updated their Direction under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (SI 2019/360) to include three new and two amended fraud prevention headers which are mandated from 6 July 2021.

The direction sets out the metadata required under the legal obligation on software suppliers (under SI 2019/360), to ensure their products that use the Making Tax Digital (MTD) for Income Tax and VAT application programming interfaces (APIs) capture and transmit all available fraud header information along with taxation information that it relates to.

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

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