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Legislation and official guidance

Links to the government's proposed legislation mandating Making Tax Digital, alongside a comprehensive list of the consultations that have been run on the introduction of MTD and ICAEW's responses.

Draft legislation

Page last updated

9 October 2017

Following the announcement on 13 July 2017 which revised the timetable for MTD, draft legislation was published in September 2017 alongside draft regulations for income tax and a VAT legislation overview:

Consultations and parliamentary scruitiny

March 2017 consultation

A further consultation document on late submission and late payment penalties and how they should be adapted for MTD was published by HMRC on 20 March 2017. see ICAEW REP 68/17 for our response.

January 2017 parliamentary reports

August 2016 consultation

On 15 August 2016 the UK government launched a detailed consultation on Making Tax Digital (MTD) with the publication of six documents.

ICAEW responded to each of the documents on behalf of its members. You can download all of the documents below: