Policy paper

Digital reporting and record-keeping for business: Income Tax

This measure introduces new digital record-keeping and reporting requirements for businesses within the charge to Income Tax.

Documents

Draft legislation for digital reporting and record-keeping for business: Income Tax

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Details

The new rules have effect from 6 April 2018.

Comments about this legislation should be send to Ben Stern by email: ben.stern@hmrc.gsi.gov.uk or Jeff Worrell by email: jeff.worrell@hmrc.gsi.gov.uk by 28 February 2017.

Published 31 January 2017