皇冠体育app

This collection contains information about Making Tax Digital for agents and stakeholders. It includes:

• Making Tax Digital for Income Tax and penalty reform legislation
• policy papers
• tax information, impact and technical notes
• research and evaluation reports for Making Tax Digital for Income Tax and VAT

You can find guidance about using Making Tax Digital for Income Tax.

Making Tax Digital for Income Tax legislation

Following stakeholder engagement, the government has set out its plans on modernising the tax system through Making Tax Digital. This will require the introduction of legislation before April 2026.

皇冠体育app current Making Tax Digital for Income Tax legislation consists of:

• primary legislation which sets out the main framework in the聽
• secondary legislation which gives more details on the design of the system in , updated in April 2024
• tertiary legislation published in January 2025 鈥� Making Tax Digital for Income Tax update notice and digital record-keeping notice

Penalty reform legislation

皇冠体育app following legislation details the new penalties for late payment and late submission penalties for customers that need to use Making Tax Digital for Income Tax and those that volunteer to do so.

Primary legislation about the new penalties covers:

• consequences for missing a submission deadline in
• consequences for deliberately failing to make a return in
• consequences for late tax payments in
• how the new penalties apply to customers that voluntarily join Making Tax Digital for Income Tax in

Secondary legislation about the new penalties covers:

• further detail on the new penalties, for customers that voluntarily join Making Tax Digital for Income Tax in聽
• how penalties work when tax remains unpaid in