Collection

Making Tax Digital: technical publications

Policy papers, legislation, and research and evaluation reports for Making Tax Digital for Income Tax and VAT.

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.

The current Making Tax Digital for Income Tax legislation consists of:

Penalty reform legislation

The 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:

Secondary legislation about the new penalties covers:

Making Tax Digital for Income Tax: policy papers

Making Tax Digital for Income Tax: research reports

Making Tax Digital for VAT: evaluation

Updates to this page

Published 7 May 2025