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.

• From: HM Revenue & Customs
• Published: 31 January 2017

Documents

Making Tax Digital for business

HTML

View online

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

PDF, 86.1 KB, 7 pages

View online

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory note for digital reporting and record-keeping for business: Income Tax

PDF, 209 KB, 5 pages

View online

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